TERMIUM Plus®

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

ACCOUNTING DEFICIENCY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-02-10

English

Subject field(s)
  • Accounting
DEF

A failure to adhere to generally accepted accounting principles, including failure to disclose essential information to financial statements.

French

Domaine(s)
  • Comptabilité
DEF

Utilisation d'un traitement comptable qui ne convient pas dans les circonstances pour enregistrer une opération ou un fait économique dans les comptes.

OBS

L'omission d'une opération ou d'un fait économique qui devrait être enregistré peut également être considérée comme un traitement comptable incorrect.

Spanish

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