TERMIUM Plus®

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PROFORMA ADJUSTMENT [1 record]

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Record 1 2024-12-05

English

Subject field(s)
  • Financial Accounting
OBS

pro forma adjustment: designation usually used in the plural.

Key term(s)
  • pro forma adjustments
  • pro-forma adjustment
  • pro-forma adjustments
  • proforma adjustment
  • proforma adjustments

French

Domaine(s)
  • Comptabilité générale
CONT

Les ajustements pro forma représentent des «ajustements en cas de scénarios hypothétiques», comme la quantification des répercussions financières de la fermeture d'une installation, l'élimination des coûts redondants (p. ex., paie ou frais généraux), l'impact de l'acquisition de nouveaux clients ou d'entreprises, ou des changements importants prévus dans les modalités d'exploitation (p. ex., prix, établissement des coûts ou réductions).

OBS

ajustement pro forma : désignation habituellement utilisée au pluriel.

OBS

ajustement pro forma : La forme au pluriel est «ajustements pro forma».

Key term(s)
  • ajustements pro forma
  • ajustement proforma
  • ajustements proforma

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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