TERMIUM Plus®

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ADOPT FULL ACCRUAL ACCOUNTING [1 record]

Record 1 1995-03-14

English

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

In response to the concern of the Auditor General of Canada regarding accounting practices, the government intends to adopt "full accrual accounting", which be the capitalization of physical assets and accounting of tax revenues on an accrual basis rather than cash basis.

French

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

Pour faire suite aux préoccupations exprimées par le vérificateur général du Canada dans le domaine des méthodes comptable, le gouvernement se propose d'adopter entièrement la méthode de la comptabilité d'exercice, c'est-à-dire celle qui est appliquée dans le secteur privé.

Spanish

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