TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AJUSTEMENT EXERCICES ANTERIEURS [1 record]
Record 1 - internal organization data 2015-08-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- prior period adjustment
1, record 1, English, prior%20period%20adjustment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An adjustment disclosed in the current financial statements and applied to one or more prior periods resulting from a gain or loss specifically identified with and directly related to the business activities of particular prior periods, not attributable to economic events occurring subsequent to the date of the financial statements for such prior periods, depending primarily on decisions or determinations by individuals other than management or owners, and not reasonably estimable prior to such decisions or determinations. 2, record 1, English, - prior%20period%20adjustment
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- redressement sur exercices antérieurs
1, record 1, French, redressement%20sur%20exercices%20ant%C3%A9rieurs
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- ajustement sur exercices antérieurs 1, record 1, French, ajustement%20sur%20exercices%20ant%C3%A9rieurs
correct, masculine noun
- redressement affecté aux exercices antérieurs 2, record 1, French, redressement%20affect%C3%A9%20aux%20exercices%20ant%C3%A9rieurs
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Rectification des états financiers des exercices antérieurs fournis à des fins de comparaison dans les cas d'un changement de méthode comptable appliqué rétroactivement ou de la correction d'une erreur relevée dans les états financiers antérieurs. 1, record 1, French, - redressement%20sur%20exercices%20ant%C3%A9rieurs
Record number: 1, Textual support number: 1 OBS
Lorsque l'erreur est antérieure à l'exercice le plus ancien pour lequel des états financiers sont présentés, on effectue la correction en redressant le solde des bénéfices non répartis au début de cet exercice ainsi que les autres soldes concernés. 1, record 1, French, - redressement%20sur%20exercices%20ant%C3%A9rieurs
Record 1, Spanish
Record 1, Textual support, Spanish
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