TERMIUM Plus®

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

interest and matured debt [1 record]

Record 1 1997-02-19

English

Subject field(s)
  • Government Accounting
DEF

A category of liabilities which includes interest due, interest accrued, provision for compound and bonus interest on Canada Savings Bonds, and matured debt.

OBS

interest and matured debt: Officially approved by the Study Group on Accounting Terminology (SGAT).

French

Domaine(s)
  • Comptabilité publique
DEF

Catégorie d'éléments d'actif constituée des comptes suivants : intérêts échus; intérêts courus; provision pour intérêt composé et primes sur obligations d'épargne du Canada; et dette échue.

OBS

intérêts et dette échue : Terme uniformisé par le GETC, Groupe d'étude de la terminologie comptable.

Spanish

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