TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTING CHANGE [2 records]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- change in accounting policy
1, record 1, English, change%20in%20accounting%20policy
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting change 2, record 1, English, accounting%20change
correct
- change in accounting principle 2, record 1, English, change%20in%20accounting%20principle
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
If a change in accounting policy is required by a new IASB standard or interpretation, the change is accounted for as required by that new pronouncement or, if the new pronouncement does not include specific transition provisions, then the change in accounting policy is applied retrospectively. 3, record 1, English, - change%20in%20accounting%20policy
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- changement de méthode comptable
1, record 1, French, changement%20de%20m%C3%A9thode%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- modification de convention comptable 2, record 1, French, modification%20de%20convention%20comptable
correct, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Passage d'une méthode comptable généralement admise à une autre méthode également admise, par exemple un changement de méthode d'évaluation des stocks par le passage de la méthode du coût moyen pondéré à la méthode du premier entré, premier sorti (PEPS). 1, record 1, French, - changement%20de%20m%C3%A9thode%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-05-25
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- accounting change
1, record 2, English, accounting%20change
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A change in an accounting policy or an accounting estimate or the correction of an error relating to prior fiscal year financial statements. 2, record 2, English, - accounting%20change
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- modification comptable
1, record 2, French, modification%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- changement comptable 2, record 2, French, changement%20comptable
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Changement dans la comptabilité, attribuable à l'une des trois causes suivantes : a) changement de méthode comptable, b) révision d'estimation comptable, et c) modification du périmètre de consolidation. 2, record 2, French, - modification%20comptable
Record number: 2, Textual support number: 1 OBS
On considère parfois comme une modification comptable la correction d'erreurs relevées dans les états financiers d'exercices antérieurs. 2, record 2, French, - modification%20comptable
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: