TERMIUM Plus®

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

deferral method of accounting for contributions [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-02-28

English

Subject field(s)
  • Financial Accounting
CONT

Deferral method of accounting for contributions. Operating grants are recognized as revenue in the period when receivable. Operating grants received for a future period are deferred until that future period.

OBS

Accounting method used by non-profit organizations.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation des apports selon laquelle les apports affectés à des charges d'exercices futurs sont reportés et constatés à titre de produits au cours de l'exercice où sont engagées les charges auxquelles ils sont affectés.

OBS

Méthode de comptabilisations dans les organismes sans but lucratif.

Spanish

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