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OPERATION CONSOLIDEE [1 record]
Record 1 - internal organization data 1997-01-23
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Government Accounting
Record 1, Main entry term, English
- consolidated transaction
1, record 1, English, consolidated%20transaction
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
To enable central agencies to obtain data on consolidated accounts and the Receiver General to produce reports on a consolidated basis, a separate column has been included in the Master List of Objects (in Section 8.2.3.4) to show the consolidated standard objects to which each of the relevant class objects in sub-Categories 81 to 85 pertains. This will have no impact on departmental line objects or on the class objects, but will provide additional information for those requiring it on a government-wide basis for reporting or other purposes. To enable the consolidated transactions related to loans, investments and advances to be eliminated, some new class objects were added in sub-category 50. 2, record 1, English, - consolidated%20transaction
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité publique
Record 1, Main entry term, French
- opération consolidée
1, record 1, French, op%C3%A9ration%20consolid%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Afin de permettre aux organismes centraux d'obtenir de l'information sur les comptes consolidés, et aux receveur général d'établir des rapports consolidés, une colonne a été ajoutée à la liste type d'articles (section 8.2.3.4) afin d'indiquer à quel article courant consolidé appartient chaque article de classification pertinent des sous-catégories 81 à 85. Cet ajout n'a aucune répercussion sur les articles d'exécution ministériels ni sur les articles de classification, mais il permettra de fournir des renseignements additionnels à l'échelle de la fonction publique fédérale à des fins de rapports ou à d'autres fins. Afin que l'on puisse supprimer les opérations consolidées ayant trait aux prêts, aux dotations en capital et aux avances, certains articles de classification ont été ajoutés à la sous-catégorie 50. 2, record 1, French, - op%C3%A9ration%20consolid%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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