TERMIUM Plus®

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COMPTABILISATION PRODUITS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2013-10-25

English

Subject field(s)
  • Accounting
CONT

Revenue recognition. Generally, revenue is recognized only when a specific critical event has occurred and the amount of revenue is measurable. For most businesses, income is recognized as revenue whenever the company delivers or performs its product or service and receives payment for it.

French

Domaine(s)
  • Comptabilité
DEF

Inscription, dans l'état des résultats (ou compte de résultat), de produits provenant de la vente de biens ou de la prestation de services lorsque sont satisfaites les diverses conditions relatives aux travaux à exécuter, à la mesure et au recouvrement de la contrepartie, conformément au principe de réalisation.

Spanish

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