TERMIUM Plus®

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NORMALIZED FINANCIAL STATEMENTS [1 record]

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Record 1 2009-06-11

English

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

... financial statements which have been adjusted to eliminate unusual items or anomalies and facilitate comparisons.

French

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

En évaluation d'entreprises, états financiers dont on a éliminé les actifs et passifs hors exploitation et les autres anomalies (éléments non récurrents, non économiques ou autrement inhabituels) en vue de faciliter les comparaisons.

Spanish

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