TERMIUM Plus®

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intercompany account balance [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-31

English

Subject field(s)
  • Financial Accounting
CONT

The principal difference between separate and consolidated financial statements is that intercompany account balances and transactions are excluded from the consolidated statements.

OBS

Term usually used in the plural.

Key term(s)
  • intercompany account balances

French

Domaine(s)
  • Comptabilité générale
DEF

soldes intra-groupe : Soldes des comptes réciproques d'actif et de passif (essentiellement les créances et les dettes intra-groupe), de produits et de charges, où sont consignées les opérations entre deux entités du même groupe et qui font l'objet d'une élimination lors de l'établissement des états financiers consolidés du groupe.

OBS

Termes habituellement utilisés au pluriel

Key term(s)
  • soldes intra-groupe
  • soldes intersociétés
  • soldes réciproques
  • soldes intercompagnies

Spanish

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