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ENGAGEMENT ANTICIPATION [1 record]

Record 1 1985-03-20

English

Subject field(s)
  • Government Accounting
CONT

Forward commitments are dependent upon appropriations of future fiscal years for their payment. When payments will be made from both current and future fiscal year appropriations only the obligation or portion of the obligation that will be paid from future year appropriations are forward commitments.

OBS

Forward commitment: Officially approved by the Management Committee for the BCF(budgetary, accounting and finance) Glossary. Use of this term is mandatory in Canadian government texts.

French

Domaine(s)
  • Comptabilité publique
DEF

(...) aménagement du principe d'annualité permettant d'engager certaines dépenses avant l'ouverture des crédits sur lesquels ces dépenses seront imputées, la réalisation des travaux, fournitures ou services correspondants restant différée jusqu'après l'ouverture de ces crédits.

OBS

Engagement par anticipation terme uniformisé par le Comité de gestion du Lexique BCF budgétaire, comptable et financier) et d'usage obligatoire dans la Fonction publique fédérale.

Spanish

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