TERMIUM Plus®

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

transfer accounting [1 record]

Record 1 2004-01-13

English

Subject field(s)
  • Accounting
OBS

Describes the whole set of practices involving the arbitrary allocation of accounting items in a firm's profit and loss account so as to minimize the tax payments which the firm is obliged to make.

French

Domaine(s)
  • Comptabilité
Key term(s)
  • comptabilité des transferts

Spanish

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