TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUAL METHOD [3 records]
Record 1 - external organization data 2019-07-15
Record 1, English
Record 1, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 1, Main entry term, English
- accrual accounting
1, record 1, English, accrual%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accrual method of accounting 1, record 1, English, accrual%20method%20of%20accounting
correct
- accrual accounting method 1, record 1, English, accrual%20accounting%20method
correct
- accrual method 1, record 1, English, accrual%20method
correct
- accrual basis of accounting 1, record 1, English, accrual%20basis%20of%20accounting
correct
- accrual basis 1, record 1, English, accrual%20basis
correct
- full accrual accounting 1, record 1, English, full%20accrual%20accounting
correct
Record 1, French
Record 1, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 1, Main entry term, French
- comptabilité d'exercice
1, record 1, French, comptabilit%C3%A9%20d%27exercice
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la comptabilité d'exercice 1, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20d%27exercice
correct, feminine noun
- comptabilité d'exercice intégrale 1, record 1, French, comptabilit%C3%A9%20d%27exercice%20int%C3%A9grale
correct, feminine noun
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2016-03-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Taxation
Record 2, Main entry term, English
- liability method of tax allocation
1, record 2, English, liability%20method%20of%20tax%20allocation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- liability method 1, record 2, English, liability%20method
correct
- accrual method of tax allocation 2, record 2, English, accrual%20method%20of%20tax%20allocation
correct
- accrual method 3, record 2, English, accrual%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The method of applying tax allocation where the tax effect applicable to timing differences included in the current period is considered to be tentative because it relates to taxes expected to be recoverable or payable in a future period. 4, record 2, English, - liability%20method%20of%20tax%20allocation
Record number: 2, Textual support number: 1 OBS
Thus, adjustments are made to accumulated amounts to reflect changes in tax rates. 4, record 2, English, - liability%20method%20of%20tax%20allocation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 2, Main entry term, French
- méthode du report d'impôts variable
1, record 2, French, m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20variable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode du report variable 1, record 2, French, m%C3%A9thode%20du%20report%20variable
correct, feminine noun
- report d'impôts variable 2, record 2, French, report%20d%27imp%C3%B4ts%20variable
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Mode d'application de la méthode du report d'impôts selon lequel les effets fiscaux des écarts temporaires entre les valeurs fiscales des actifs et des passifs et leurs valeurs comptables au bilan sont déterminés et comptabilisés en utilisant les taux d'imposition et les lois fiscales qui, selon ce qu'il est à prévoir à la date de l'établissement du bilam, s'appliqueront aux bénéfices imposables des exercices au cours desquels les écarts temporaires sont censés se résorber, et selon lequel les passifs ou actifs d'impôts futurs (ou différés) qui en découlent feront l'objet, le cas échéant, d'ajustements au cours des exercices à venir pour tenir compte des modifications des taux d'imposition ou des des lois fiscales. 1, record 2, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20variable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 2, Main entry term, Spanish
- método de acumulación
1, record 2, Spanish, m%C3%A9todo%20de%20acumulaci%C3%B3n
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 OBS
Acumulación de lo devengado. 1, record 2, Spanish, - m%C3%A9todo%20de%20acumulaci%C3%B3n
Record 3 - internal organization data 2010-10-15
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
Record 3, Main entry term, English
- accrual accounting
1, record 3, English, accrual%20accounting
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- accrual basis of accounting 2, record 3, English, accrual%20basis%20of%20accounting
correct
- accrual basis 3, record 3, English, accrual%20basis
correct
- accrual method 4, record 3, English, accrual%20method
correct
- full accrual accounting 5, record 3, English, full%20accrual%20accounting
correct
- accrual method of accounting 6, record 3, English, accrual%20method%20of%20accounting
correct
- accrual accounting method 7, record 3, English, accrual%20accounting%20method
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The method of recording transactions by which revenues and expenses are reflected in the determination of results for the period in which they are considered to have been earned and incurred, respectively, whether or not such transactions have been settled finally by the receipt or payment of cash or its equivalent. 8, record 3, English, - accrual%20accounting
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
Record 3, Main entry term, French
- comptabilité d'exercice
1, record 3, French, comptabilit%C3%A9%20d%27exercice
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- méthode de la comptabilité d'exercice 2, record 3, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20d%27exercice
correct, feminine noun
- comptabilité d'exercice intégrale 3, record 3, French, comptabilit%C3%A9%20d%27exercice%20int%C3%A9grale
correct, feminine noun
- comptabilité d'engagements 3, record 3, French, comptabilit%C3%A9%20d%27engagements
correct, feminine noun, Belgium, France
- méthode de la comptabilité d'engagement 3, record 3, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20d%27engagement
correct, see observation, feminine noun, France
- comptabilité patrimoniale 3, record 3, French, comptabilit%C3%A9%20patrimoniale
correct, feminine noun, France
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode de comptabilité qui consiste à constater les faits économiques au moment où ils se produisent, sans considération du moment où ils font l'objet d'un encaissement ou d'un décaissement. 3, record 3, French, - comptabilit%C3%A9%20d%27exercice
Record number: 3, Textual support number: 1 OBS
Selon cette méthode, le résultat net est établi à partir des produits réalisés et des charges engagées au cours de l'exercice, en application du principe du rapprochement (ou rattachement à l'exercice) des produits et des charges. 3, record 3, French, - comptabilit%C3%A9%20d%27exercice
Record number: 3, Textual support number: 2 OBS
L'expression «comptabilité d'exercice intégrale» ([en anglais :] «full accrual accounting») ne s'emploie que par opposition à «comptabilité d'exercice modifiée» ([en anglais :] «modified accrual accounting»). Cette distinction n'existe pas en Europe. 3, record 3, French, - comptabilit%C3%A9%20d%27exercice
Record number: 3, Textual support number: 3 OBS
méthode de la comptabilité d'engagement : terme employé par le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board - IASB). 4, record 3, French, - comptabilit%C3%A9%20d%27exercice
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
- Verificación (Contabilidad)
Record 3, Main entry term, Spanish
- contabilidad según el criterio de registro de derechos contraídos
1, record 3, Spanish, contabilidad%20seg%C3%BAn%20el%20criterio%20de%20registro%20de%20derechos%20contra%C3%ADdos
correct, feminine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- contabilidad en valores devengados 2, record 3, Spanish, contabilidad%20en%20valores%20devengados
feminine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Tipo de contabilidad que determina la cuenta de resultados de una sociedad en un período concreto considerando los ingresos y gastos realmente producidos en ese período con independencia de cuando se cobren o paguen. 3, record 3, Spanish, - contabilidad%20seg%C3%BAn%20el%20criterio%20de%20registro%20de%20derechos%20contra%C3%ADdos
Record number: 3, Textual support number: 1 OBS
Contabilidad según el criterio de registro de derechos adquiridos u obligaciones contraídas. 4, record 3, Spanish, - contabilidad%20seg%C3%BAn%20el%20criterio%20de%20registro%20de%20derechos%20contra%C3%ADdos
Record number: 3, Textual support number: 2 OBS
Ver "contabilidad de caja". 3, record 3, Spanish, - contabilidad%20seg%C3%BAn%20el%20criterio%20de%20registro%20de%20derechos%20contra%C3%ADdos
Record 3, Key term(s)
- base de acumulación en contabilidad
- principio de devengo
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