TERMIUM Plus®

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OPERATION PORTANT CAPITAUX PROPRES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-12-07

English

Subject field(s)
  • Accounting
  • Government Accounting
DEF

A transaction affecting owners' equity in an organization that does not arise from normal business operations, such as the issue or redemption of share capital and payment of dividends.

OBS

Crown corporations

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
DEF

Opération amenant un changement dans les capitaux propres de l'entité, par exemple un apport de capitaux, un rachat d'actions, la déclaration d'un dividende ou une affectation à une réserve.

OBS

sociétés d'État

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Contabilidad pública
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