TERMIUM Plus®

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

cut-off error [1 record]

Record 1 1998-06-13

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

An error arising from the failure to assign a transaction to its proper side of a cut-off point.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Erreur résultant de l'enregistrement dans l'exercice suivant d'une opération ou d'un fait imputable à l'exercice considéré, ou encore de l'enregistrement dans l'exercice considéré d'une opération ou d'un fait imputable à l'exercice suivant.

Spanish

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