TERMIUM Plus®

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RECORDING ASSETS [1 record]

Record 1 1994-12-21

English

Subject field(s)
  • Financial Accounting
CONT

To ensure effective control of the assets and for disclosure of information, the classification of accounts in departments also should make provision for recording assets, such as capital assets, and liabilities, even though these may not be recorded in the Accounts of Canada, nor appear in the Statement of Assets and Liabilities of the Government of Canada.

French

Domaine(s)
  • Comptabilité générale
CONT

Afin d'assurer un contrôle efficace, et pour les besoins de la communication des renseignements, il faudrait prévoir, dans la classification des comptes des ministères, la comptabilisation des ressources, par exemple des immobilisations, et des charges même si celles-ci ne sont pas nécessairement inscrites dans les comptes du Canada ou ne figurent pas toutes dans l'état de l'actif et du passif du gouvernement du Canada.

Spanish

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