TERMIUM Plus®

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

ENTITLEMENT RECIPIENT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1995-09-14

English

Subject field(s)
  • Government Accounting
CONT

Grants are transfer payments for which the government has discretion whether or not to pay. Although legislative authority has been granted to make the payment, no obligation to pay exists until the grant is approved. For this reason, there is no liability to be recorded at the year end, except: - when the entitlement of the recipient has been established.

French

Domaine(s)
  • Comptabilité publique
CONT

Les subventions sont des paiements de transfert quel'État peut choisir de payer ou de ne pas payer. Bien que le paiement soit autorisé par voie législative, il n'existe aucune obligation de payer jusqu'à ce que la subvention ait été approuvée. Pour cette raison, aucun élément de passif ne doit être inscrit à la fin de l'exercice, sauf quand le droit du bénéficiaire a été dûment établi.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: