TERMIUM Plus®

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

états financiers pro forma [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-15

English

Subject field(s)
  • Financial Accounting
DEF

Financial statements drawn up after giving effect to stated assumptions, which may include contractual commitments which have not yet been fulfilled.

Key term(s)
  • pro forma financial statement
  • pro forma statement

French

Domaine(s)
  • Comptabilité générale
DEF

États financiers historiques ayant fait l'objet d'ajustements pour tenir compte d'un certain nombre d'hypothèses ou pour montrer les effets d'un événement ou d'une opération future prévue (par exemple une émission d'obligations ou l'acquisition d'une participation dans une autre société en vue d'une fusion) comme si elle avait eu lieu antérieurement.

Key term(s)
  • état financier pro forma
  • état pro forma

Spanish

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