TERMIUM Plus®
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ALL-FINANCIAL-RESOURCES CONCEPT [1 record]
Record 1 - internal organization data 2006-09-27
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial and Budgetary Management
- Special-Language Phraseology
Record 1, Main entry term, English
- all-financial-resources concept
1, record 1, English, all%2Dfinancial%2Dresources%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The view that a statement of changes in financial position is more informative and useful when it reports all additions of financial resources to the entity and all distribution of resources as well as changes in the composition of resources. 2, record 1, English, - all%2Dfinancial%2Dresources%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion budgétaire et financière
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- théorie de la présentation intégrale des ressources financières
1, record 1, French, th%C3%A9orie%20de%20la%20pr%C3%A9sentation%20int%C3%A9grale%20des%20ressources%20financi%C3%A8res
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- conception globale du tableau de financement 1, record 1, French, conception%20globale%20du%20tableau%20de%20financement
correct, feminine noun, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Théorie selon laquelle l'état des flux de trésorerie doit présenter toutes les activités de financement et d'investissement de l'exercice, y compris les opérations hors trésorerie, l'effet de ces dernières étant semblable à celui d'un encaissement suivi immédiatement d'un décaissement ou vice versa. 1, record 1, French, - th%C3%A9orie%20de%20la%20pr%C3%A9sentation%20int%C3%A9grale%20des%20ressources%20financi%C3%A8res
Record number: 1, Textual support number: 1 OBS
Selon cette théorie, par exemple, l'acquisition d'un bien immobilisé effectué directement au moyen d'un emprunt devrait figurer à la fois à titre d'activité d'investissement (l'acquisition) et d'activité de financement (l'emprunt). 1, record 1, French, - th%C3%A9orie%20de%20la%20pr%C3%A9sentation%20int%C3%A9grale%20des%20ressources%20financi%C3%A8res
Record number: 1, Textual support number: 2 OBS
Cette façon de concevoir l'état des flux de trésorerie est maintenant périmée. 1, record 1, French, - th%C3%A9orie%20de%20la%20pr%C3%A9sentation%20int%C3%A9grale%20des%20ressources%20financi%C3%A8res
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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