TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FINANCIAL STATEMENT DATE [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- balance sheet date
1, record 1, English, balance%20sheet%20date
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting date 2, record 1, English, accounting%20date
correct
- closing date 3, record 1, English, closing%20date
correct
- date of the financial statements 1, record 1, English, date%20of%20the%20financial%20statements
correct
- financial statement date 1, record 1, English, financial%20statement%20date
correct
- reporting date 1, record 1, English, reporting%20date
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The date as of which the accounting records of an organization are made ready for a trial balance and the preparation of financial statements. 4, record 1, English, - balance%20sheet%20date
Record number: 1, Textual support number: 1 OBS
In some organizations, the term is also applied to certain dates preceding the end of the period which mark cutoffs on certain classes of transactions; that is, dates after which transactions will be included in a subsequent period. 4, record 1, English, - balance%20sheet%20date
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- date de clôture
1, record 1, French, date%20de%20cl%C3%B4ture
see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- date du bilan 1, record 1, French, date%20du%20bilan
correct, feminine noun
- date d'arrêté des comptes 2, record 1, French, date%20d%27arr%C3%AAt%C3%A9%20des%20comptes
correct, feminine noun
- date d'établissement du bilan 1, record 1, French, date%20d%27%C3%A9tablissement%20du%20bilan
correct, feminine noun
- date d'établissement des comptes 1, record 1, French, date%20d%27%C3%A9tablissement%20des%20comptes
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Date marquant la fin de la période et à laquelle l'entité établir son bilan, qu'il soit intermédiaire ou de fin d'exercice, après avoir recensé de manière exhaustive ses actifs et ses passifs. 1, record 1, French, - date%20de%20cl%C3%B4ture
Record number: 1, Textual support number: 1 OBS
Toutes les opérations réalisées après cette date ne sont plus prises en compte dans la comptabilité de la période considérée. 1, record 1, French, - date%20de%20cl%C3%B4ture
Record number: 1, Textual support number: 2 OBS
Même si, dans l'usage courant, on confond souvent la «date de clôture» et la «date d'arrêté des comptes», cette dernière correspond rigoureusement à la date à laquelle le Conseil d'administration ou autre organe de gestion compétent prend la décision d'approuver les états financiers. 1, record 1, French, - date%20de%20cl%C3%B4ture
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Contabilidad pública
Record 1, Main entry term, Spanish
- fecha de cierre de la contabilidad
1, record 1, Spanish, fecha%20de%20cierre%20de%20la%20contabilidad
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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