TERMIUM Plus®

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

current liability [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-07-13

English

Subject field(s)
  • Financial Accounting
DEF

A liability whose regular and ordinary liquidation is expected to occur within one year or within the normal operating cycle when that is longer than a year, but excluding a liability otherwise classifiable as current that will be settled from other than current assets.

French

Domaine(s)
  • Comptabilité générale
DEF

Obligation dont l'entité devra s'acquitter dans un délai relativement court, généralement de moins d'un an.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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