There are really three things that deserve comment, and there's only one of the three for which the jury is still out.
First, with respect to accrual accounting, it has been in place for over a decade. The summary financial statements of Canada have been prepared this year, as for the past decade, on an accrual basis of accounting. So really there's no difference of opinion on that score.
The next element is preparing the federal budget on an accrual basis. That too is done and has been done for a number of years. Those two documents are aligned in terms of accounting principles.
The outstanding issue effectively would apply to something such as main estimates. That is whether appropriations also ought to be prepared on an accrual basis, and indeed there are differences of opinion.
That question has been examined recently by a parliamentary committee, and as you point out, a report is expected of us by the end of March. We expect to provide our conclusion based on the studies that have been done.