TERMIUM Plus®

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

restate-translate approach [1 record]

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Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de conversion des états financiers ou comptes établis en monnaie étrangère qui vise à refléter les effets des variations de prix. Elle consiste à retraiter les comptes de l'établissement étranger qui subit les effets d'un taux d'inflation élevé pour qu'ils reflètent les effets des variations de prix avant de les convertir dans la monnaie de présentation des états financiers (ou comptes) de l'entité mère.

Spanish

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