TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

accumulated other comprehensive income [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Financial and Budgetary Management
  • Accounting
CONT

Accumulated other comprehensive income comprises the accumulated balance of all components of other comprehensive income, being revenues, expenses, gains and losses that, in accordance with primary source of GAAP [generally accepted accounting principles] are recognized in comprehensive income, but exclude from net income...

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité
DEF

Poste des capitaux propres constitué du total cumulatif des autres éléments du résultat étendu qui ont été constatés au cours des périodes antérieures à la date de clôture, et qui n'ont pas encore fait l'objet d'un reclassement dans les résultats.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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