TERMIUM Plus®

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ENGAGEMENTS PONCTUELS [1 record]

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Record 1 2000-06-21

English

Subject field(s)
  • Finance
CONT

... non-recurring liabilities will be recognized in the year the decision to incur them is made, provided the enabling legislation or authorization for payment receives parliamentary approval before the financial statements for that year are finalized.

Key term(s)
  • non-recurring liabilities

French

Domaine(s)
  • Finances
CONT

[...] les engagements ponctuels seront comptabilisés dans l'année au cours de laquelle la décision créant l'engagement en question aura été prise, pourvu que la législation habilitante ou l'autorisation de paiement reçoive la sanction du Parlement avant le dépôt de la version finale des états financiers pour l'année en question.

Key term(s)
  • engagements ponctuels

Spanish

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