TERMIUM Plus®

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FRA CODING RATIONALE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2001-06-22

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

FRA coding rationale: When allowances for doubtful loans are recorded, a bad debt expense is recorded at the same time.

CONT

FRA Rationale: In order to record and control the amount advanced to the employee, the financial asset account "Standing advances" is debited.

OBS

FRA: financial reporting account

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Justification du code de CRF : Lorsqu'on inscrit une provision pour prêts douteux, on inscrit au même moment une dépense pour créances douteuses.

OBS

CRF : compte de rapports financiers

Spanish

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