TERMIUM Plus®

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

EXTRAORDINARY DIVIDEND [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-12-06

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
OBS

extraordinary item/élément extraordinaire. Profit, perte ou provision pour perte résultant d'une opération ou d'un fait caractérisé par sa non-fréquence, c'est-à-dire qu'il n'est pas tenu pour susceptible de se répéter fréquemment au cours des prochains exercices, et par sa nature inhabituelle, c'est-à-dire qu'il n'est pas typique des activités normales de l'entité.

Spanish

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