TERMIUM Plus®

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BENEFICES NORMALISES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-06-11

English

Subject field(s)
  • Financial and Budgetary Management
  • Financial Accounting
DEF

On the balance sheet, earnings adjusted to remove unusual or one-time influences.

OBS

An example would be removing a land sale in which a large capital gain was realized.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité générale
DEF

Dans une évaluation d'entreprise, montant des avantages économiques ajusté pour éliminer les anomalies (éléments non récurrents, non économiques ou autrement inhabituels) et ainsi faciliter les comparaisons.

Spanish

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