TERMIUM Plus®

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

COMMITMENT BASIS ACCOUNTING [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-10

English

Subject field(s)
  • Accounting
  • Government Accounting
DEF

The recording of encumbrances and conditional obligations as they are incurred, in order to establish an accurate record of remaining balances in budgetary appropriations and allotments still available for other purposes.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
DEF

Méthode de comptabilité généralement en usage dans le secteur public et qui consiste à enregistrer les dépenses dès qu'elles font l'objet d'engagements budgétaires, donc avant que les travaux soient exécutés, les marchandises reçues ou les services rendus.

Spanish

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