TERMIUM Plus®

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OPERATIONS FINANCEMENT [1 record]

Record 1 2008-12-08

English

Subject field(s)
  • Financial Accounting
  • Finance
CONT

Financing activities reported on the statement of cash flows (SCF) involve changes to the long-term liabilities and stockholders' equity (sections of the balance sheet) during the period shown in the heading of SCF.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Dans l'état des flux de trésorerie, ensemble des activités qui entraînent des changements quant à l'ampleur et à la composition des capitaux propres et des capitaux empruntés de l'entité, notamment les emprunts, les apports de capital et les remboursements d'emprunts et de capital.

Spanish

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