TERMIUM Plus®

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

PREVIOUS FISCAL YEAR [1 record]

Record 1 2011-08-31

English

Subject field(s)
  • Accounting
CONT

Under the cash basis of accounting, there are significant collection lags, whereby the revenues reported in the current period can be more reflective of what happened in the previous fiscal year than in the current one.

French

Domaine(s)
  • Comptabilité
DEF

L'exercice qui s'est écoulé avant l'exercice considéré.

OBS

Lorsqu'on se réfère à plusieurs exercices écoulés, on emploie «exercices antérieurs».

Spanish

Campo(s) temático(s)
  • Contabilidad
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