TERMIUM Plus®

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

change in accounting policy [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
CONT

If a change in accounting policy is required by a new IASB standard or interpretation, the change is accounted for as required by that new pronouncement or, if the new pronouncement does not include specific transition provisions, then the change in accounting policy is applied retrospectively.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Passage d'une méthode comptable généralement admise à une autre méthode également admise, par exemple un changement de méthode d'évaluation des stocks par le passage de la méthode du coût moyen pondéré à la méthode du premier entré, premier sorti (PEPS).

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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