TERMIUM Plus®

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revenue-expense approach [1 record]

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Record 1 1998-08-28

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Point de vue selon lequel on doit accorder une importance primordiale au recensement, à la mesure et à la constatation des produits, des charges, des profits et des pertes, en reléguant au second plan le bilan, qui recueille les résidus du processus de détermination du résultat net de l'exercice. Il en résulte la présence dans le bilan de charges et de produits reportés, considérés comme des éléments de nature plutôt ambiguë, puisqu'ils correspondent difficilement à la définition d'actifs ou de passifs.

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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