TERMIUM Plus®

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

COMPLETION METHOD [1 record]

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
DEF

The method of accounting that recognizes revenue as earned only when all or substantially all of the goods have been provided or the services rendered under a contract.

Key term(s)
  • completion method
  • completed-contract method
  • completed contract accounting method
  • completed contract method of accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation des produits selon laquelle ceux-ci ne sont constatés que lorsque la vente des biens ou la prestation des services faisant l'objet du contrat est achevée ou virtuellement terminée.

OBS

En cours d'exécution du contrat, les coûts des travaux et les montants facturés à leur égard sont comptabilisés au bilan, mais on ne constate aucune charge, aucun produit ni aucun bénéfice au cours des exercices intermédiaires couvrant la période des travaux.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: