TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILITE FONDS AFFECTES [1 record]
Record 1 - internal organization data 2013-11-27
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- restricted fund method of accounting
1, record 1, English, restricted%20fund%20method%20of%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- restricted fund method 1, record 1, English, restricted%20fund%20method
correct
- restricted fund accounting basis 2, record 1, English, restricted%20fund%20accounting%20basis
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the restricted fund method, organizations are required to: - Recognize endowment contributions as revenue of the endowment fund. - Recognize externally restricted contributions and externally restricted investment income for which there is a corresponding restricted fund as revenue of that fund. - Recognize externally restricted contributions and externally restricted investment income for which there is no corresponding restricted fund in the general fund in accordance with the deferral method. - Recognize unrestricted contributions and unrestricted investment income as revenue of the general fund. 1, record 1, English, - restricted%20fund%20method%20of%20accounting
Record 1, Key term(s)
- restricted fund accounting
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- méthode de la comptabilité par fonds affectés
1, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité par fonds affectés 1, record 1, French, comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En vertu de la méthode de la comptabilité par fonds affectés, les organismes devront : - constater les dotations à titre de produits du fonds de dotation; - constater les apports grevés d'affectations d'origine externe pour lesquels il existe un fonds affecté à titre de produits du fonds affecté. Les produits financiers grevés d'affectations d'origine externe seront également constatés à titre de produits d'un fonds affecté s'il en existe un; - constater les apports grevés d'affectations d'origine externe et les produits financiers grevés d'affectations d'origine externe pour lesquels il n'existe pas de fonds affectés à titre de produits du fonds d'administration générale conformément à la méthode du report; - constater les apports non affectés et les produits financiers non affectés à titre de produits du fonds d'administration générale. 1, record 1, French, - m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
Record number: 1, Textual support number: 1 OBS
Comptabilisation des apports des organismes sans but lucratif. 2, record 1, French, - m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
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