TERMIUM Plus®

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

ACCRUED LIABILITY [1 record]

Record 1 2008-03-07

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
DEF

A claim by another party, that is increasing with the passage of time or the receipt of service but is not yet enforceable.

OBS

[An accrued liability] arises from the purchase of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Obligation (par exemple des intérêts ou des salaires à payer) qu'une entité contracte avec le passage du temps ou au fur et à mesure qu'elle reçoit un service.

OBS

Bien que l'obligation ne soit pas encore légalement exécutoire, elle constitue un élément de passif et elle est comptabilisée en fin d'exercice même s'il n'y a pas encore eu ni facturation ni sortie de fonds.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
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