TERMIUM Plus®

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

ROLL-FORWARD PROCEDURE [1 record]

Record 1 1998-11-27

English

Subject field(s)
  • Auditing (Accounting)
  • Financial and Budgetary Management
Key term(s)
  • roll-forward procedures

French

Domaine(s)
  • Vérification (Comptabilité)
  • Gestion budgétaire et financière
DEF

Procédé de vérification (ou contrôle) appliqué à une période tampon, par exemple les procédés à appliquer aux stocks entre la prise d'inventaire et la fin de l'exercice.

Spanish

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