TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GRANT ITEM [1 record]
Record 1 - internal organization data 1998-12-17
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- grant item
1, record 1, English, grant%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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 final supplementary estimates contain grant items and specify that the items are deemed to have been make in - and are chargeable to - the fiscal year just ended, ... 2, record 1, English, - grant%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- poste de subvention
1, record 1, French, poste%20de%20subvention
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les subventions sont des paiements de transfert que l'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 dans les cas suivants : lorsque le dernier budget des dépenses supplémentaire renferme des postes de subventions et précise que les postes sont réputés avoir été inscrits dans l'exercice qui vient de se terminer et y sont imputables, [...] 2, record 1, French, - poste%20de%20subvention
Record number: 1, Textual support number: 1 OBS
Le Conseil du Trésor du Canada a annoncé, le 5 février 1998, que l'équivalent français de Main Estimates devient «Budget principal des dépenses», et celui de Supplementary Estimates, «Budget supplémentaire des dépenses». 3, record 1, French, - poste%20de%20subvention
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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