TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ELIMINATING ENTRIES [1 record]
Record 1 - internal organization data 2011-09-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- consolidation adjustment
1, record 1, English, consolidation%20adjustment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- consolidating adjustment 1, record 1, English, consolidating%20adjustment
correct
- intercompany elimination 2, record 1, English, intercompany%20elimination
correct
- eliminating entry 3, record 1, English, eliminating%20entry
correct
- elimination 4, record 1, English, elimination
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
eliminating entries: Adjustments made in the preparation of consolidated or combined financial statements which, by removal of intercompany transactions or investments, avoid duplication in aggregate amounts shown in the statements. 5, record 1, English, - consolidation%20adjustment
Record number: 1, Textual support number: 1 OBS
Terms usually used in the plural. 6, record 1, English, - consolidation%20adjustment
Record 1, Key term(s)
- consolidation adjustments
- consolidating adjustments
- intercompany eliminations
- eliminating entries
- eliminations
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- élimination des comptes et opérations réciproques
1, record 1, French, %C3%A9limination%20des%20comptes%20et%20op%C3%A9rations%20r%C3%A9ciproques
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- ajustement de consolidation 1, record 1, French, ajustement%20de%20consolidation
correct, masculine noun
- élimination 1, record 1, French, %C3%A9limination
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans l'établissement des états financiers consolidés ou combinés, opération consistant à éliminer par compensation les comptes réciproques d'actif et de passif (essentiellement les créances et les dettes intra-groupe), ainsi que de produits et de charges (notamment les ventes et les achats, les intérêts reçus et les intérêts versés) des entités comprises dans la consolidation ou le groupe, et à éliminer les «résultats internes» (les profits et les dividendes intersociétés) de l'ensemble consolidé ou regroupé, considéré comme formant une seule entité. 1, record 1, French, - %C3%A9limination%20des%20comptes%20et%20op%C3%A9rations%20r%C3%A9ciproques
Record number: 1, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 2, record 1, French, - %C3%A9limination%20des%20comptes%20et%20op%C3%A9rations%20r%C3%A9ciproques
Record 1, Key term(s)
- éliminations des comptes et opérations réciproques
- ajustements de consolidations
- éliminations
Record 1, Spanish
Record 1, Textual support, Spanish
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