TERMIUM Plus®

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

MEASUREMENT ASSERTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-04-16

English

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

The assertion that a revenue or expense transaction is recorded in the proper amount and allocated to the proper period.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Assertion selon laquelle le produit ou la charge résultant d'une opération est comptabilisé au montant approprié et imputé au bon exercice.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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