TERMIUM Plus®

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

set of financial statements [1 record]

Record 1 2008-11-13

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
CONT

A complete set of financial statements should include a statement of financial position at the end of the period, a statement of comprehensive income for the period, a statement of changes in equity for the period, a statement of cash flows for the period, and notes comprising a summary of accounting policies and other explanatory notes.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
DEF

Ensemble des états financiers qui constituent un tout et que l'on retrouve dans le rapport financier d'une entité.

Spanish

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