TERMIUM Plus®

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

COMPTABILITE CREDITS [2 records]

Record 1 2001-05-31

English

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

The South African mining industry generally uses the appropriation method of accounting, which closely resembles cash flow accounting. It is based on the premise that mines have a finite life. . . The principle is adopted that members' funds are invested in a wasting asset and the cost of mining assets over and above the initial capital is provided out of profits earned. . . This method is the generally accepted standard for the deep level gold mining industry in South Africa and is used for statutory and regulatory compliance.

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière

Spanish

Save record 1

Record 2 1980-03-12

English

Subject field(s)
  • Government Accounting

French

Domaine(s)
  • Comptabilité publique

Spanish

Save record 2

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