TERMIUM Plus®

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

GOVERNMENT FINANCIAL CLAIM [1 record]

Record 1 1995-02-08

English

Subject field(s)
  • Government Accounting
CONT

In the Accounts of Canada, assets are defined as financial claims by the Government of Canada on outside organizations and individuals, and liabilities are defined as financial obligations to outside organizations and individuals. These financial claims and obligations are a result of events and transactions prior to the accounting date, i.e., the end of fiscal year.

French

Domaine(s)
  • Comptabilité publique
CONT

Dans les comptes du Canada, les ressources désignent les créances de l'État sur les organismes et des particuliers de l'extérieur de l'administration fédérale, et les charges, les dettes envers ces derniers. Ces créances et ces dettes découlent d'opérations et d'événements antérieurs à la date de comptabilisation, c'est-à-dire la fin de l'exercice.

Spanish

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