TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RESULT DISCONTINUED OPERATIONS [1 record]
Record 1 - internal organization data 2006-12-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
- Taxation
- Special-Language Phraseology
Record 1, Main entry term, English
- income from discontinued operations
1, record 1, English, income%20from%20discontinued%20operations
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- earnings from discontinued operations 2, record 1, English, earnings%20from%20discontinued%20operations
correct
- results of discontinued operations 2, record 1, English, results%20of%20discontinued%20operations
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Income (loss) less applicable income taxes from the operations of a segment of the business that has been discontinued during the period or that is in the process of being discontinued. This is reported on a separate line of the income statement (separated also from the gain (loss) from disposal of the segment) between income from continuing operations and extraordinary items. 3, record 1, English, - income%20from%20discontinued%20operations
Record 1, Key term(s)
- result of discontinued operations
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
- Fiscalité
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- résultat issu des activités abandonnées
1, record 1, French, r%C3%A9sultat%20issu%20des%20activit%C3%A9s%20abandonn%C3%A9es
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- résultat afférent aux abandons d'activité 1, record 1, French, r%C3%A9sultat%20aff%C3%A9rent%20aux%20abandons%20d%27activit%C3%A9
correct, masculine noun
- résultat relatif à l'abandon d'activité 1, record 1, French, r%C3%A9sultat%20relatif%20%C3%A0%20l%27abandon%20d%27activit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Résultats se rapportant aux abandons d'activités de l'exercice. Ils englobent les résultats d'exploitation de l'exercice considéré, issus des activités abandonnées, et le profit net ou la perte nette découlant de l'abandon des activités. Ce profit net ou cette perte nette comprend le profit ou la perte ayant résulté ou devant résulter de la cession ou de la fermeture d'unités d'exploitation ainsi que, le cas échéant, les résultats d'exploitation réels ou estimatifs des mêmes unités pendant la période d'abandon graduel. 1, record 1, French, - r%C3%A9sultat%20issu%20des%20activit%C3%A9s%20abandonn%C3%A9es
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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