I know the approximate timelines. The recommendation to do this was made in 1995. There was an Ontario Financial Review Commission in 1995, and there was a recommendation out of that for all three—the public accounts, the budget, and the estimates—to move to full accrual accounting. They were all on a cash basis.
To move all three of those, it was 2002-03 that the financial statements and the budget were moved to a full accrual basis, and it was one year later that the estimates were moved. From the time of the decision to the time of full implementation of all three pillars of the cycle, it was nine years to fully complete it.