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Record 1 1994-11-30

English

Subject field(s)
  • Accounting
CONT

There may be circumstances where environmental costs recognized currently should have been recognized in prior periods, but were not, because of "a misinterpretation or misrepresentation of information" or "from an oversight of information available at the time the financial statements were prepared."

French

Domaine(s)
  • Comptabilité
CONT

Parfois, des coûts environnementaux constatés dans l'exercice en cours auraient dû être constatés dans des exercices antérieurs mais ne l'ont pas été, du fait «que l'on avait mal interprété ou mal présenté certains renseignements» ou «que l'on avait omis de prendre en considération des renseignements dont on disposait lors de la préparation des états financiers».

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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