TERMIUM Plus®

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

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Record 1 1998-02-16

English

Subject field(s)
  • Financial and Budgetary Management

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Opération qui ne met pas en jeu les valeurs disponibles de l'entité mais qui, parce qu'elle influe sur la structure des capitaux et de l'actif de l'entité, doit normalement figurer dans l'état de l'évolution de la situation financière (ou tableau de financement), où l'on fait ressortir séparément l'aspect financement et l'aspect investissement de l'opération.

Spanish

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