TERMIUM Plus®

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

ACCRUAL EARNINGS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-05-10

English

Subject field(s)
  • Financial Accounting
  • Finance

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Résultat net établi selon la méthode de la comptabilité d'exercice, correspondant à la variation de la valeur du patrimoine de l'entité pendant l'exercice et mesuré par la différence entre les produits (augmentation du patrimoine) et les charges (diminution du patrimoine) de l'exercice.

OBS

Il s'agit du concept standard de «résultat comptable», considéré comme une mesure plus significative du rendement de l'entité que le «résultat en trésorerie».

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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