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The Government of Canada’s terminology and linguistic data bank.
états financiers cumulés [1 record]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- combined financial statements
1, record 1, English, combined%20financial%20statements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A composite financial statement comprising the accounts of two or more organizations that, usually, are related. 2, record 1, English, - combined%20financial%20statements
Record number: 1, Textual support number: 1 OBS
[A combined financial statement] differs from a consolidated statement in that no adjustment is made to eliminate one organization's investment, if any, in the capital of another; inter-organizational transactions may or may not be eliminated. 2, record 1, English, - combined%20financial%20statements
Record number: 1, Textual support number: 2 OBS
Compare to "consolidated financial statements" and "group accounts." 3, record 1, English, - combined%20financial%20statements
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- états financiers cumulés
1, record 1, French, %C3%A9tats%20financiers%20cumul%C3%A9s
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- états financiers combinés 2, record 1, French, %C3%A9tats%20financiers%20combin%C3%A9s
correct, masculine noun, plural
- comptes combinés 1, record 1, French, comptes%20combin%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Jeu d'états financiers regroupant les comptes de plusieurs entités entre lesquelles il existe généralement des liens. 1, record 1, French, - %C3%A9tats%20financiers%20cumul%C3%A9s
Record number: 1, Textual support number: 1 OBS
Les états financiers cumulés se distinguent des états financiers consolidés notamment en ce qu'ils ne regroupent pas nécessairement l'ensemble des comptes des entités faisant partie du périmètre de consolidation. Par exemple, on établit des états de cette nature dans le cas d'un particulier qui détient des participations avec contrôle dans plusieurs sociétés, ou lorsqu'on veut présenter la situation financière et les résultats d'un groupe de filiales, ou regrouper les états financiers d'entités relevant d'une même direction. 1, record 1, French, - %C3%A9tats%20financiers%20cumul%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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