TERMIUM Plus®

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

FINANCIAL REPORTING PRACTICES [1 record]

Record 1 2001-08-03

English

Subject field(s)
  • Accounting
  • Government Accounting
  • Auditing (Accounting)
  • Public Sector Budgeting
CONT

In recent years, the government has introduced internal financial reporting practices ... and has adjusted the public accounts to provide a better picture of costs incurred. Moreover, it is introducing full accrual accounting for the public accounts in the 2001-2002 fiscal year. The final step in completing these improvements is to incorporate accrual-based budgeting and financial statements.

OBS

Term rarely used in the singular.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
  • Vérification (Comptabilité)
  • Budget des collectivités publiques
CONT

Ces dernières années, le gouvernement a instauré des pratiques internes d'établissement de rapports financiers [...] et il a rajusté les comptes publics de manière à établir un portrait plus clair des coûts engagés. En outre, le gouvernement instaurera la comptabilité d'exercice intégrale pour les comptes publics à partir de l'exercice 2001-2002. La dernière grande étape de ces améliorations consistera à incorporer l'établissement des budgets et des états financiers selon la comptabilité d'exercice.

OBS

Terme rarement utilisé au singulier.

Spanish

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