TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
EQUITY ACCOUNTING METHOD [4 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
- Banking
Record 1, Main entry term, English
- voting equity
1, record 1, English, voting%20equity
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
(...) difficulties were foreseen in measuring the degree of real influence by a bank and, thus, the question of voting equity at which the equity accounting method should be applied. 1, record 1, English, - voting%20equity
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
- Banque
Record 1, Main entry term, French
- participation avec droit de vote 1, record 1, French, participation%20avec%20droit%20de%20vote
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2011-01-05
Record 2, English
Record 2, Subject field(s)
- Government Accounting
Record 2, Main entry term, English
- one-line consolidation
1, record 2, English, one%2Dline%20consolidation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
[The modified equity method of accounting] has been called one-line consolidation because it reports [a government entreprise's] net financial position and net operating results in government financial statements. 1, record 2, English, - one%2Dline%20consolidation
Record 2, French
Record 2, Domaine(s)
- Comptabilité publique
Record 2, Main entry term, French
- consolidation «sur une seule ligne»
1, record 2, French, consolidation%20%C2%ABsur%20une%20seule%20ligne%C2%BB
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-11-10
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
- Government Accounting
Record 3, Main entry term, English
- modified equity method of accounting
1, record 3, English, modified%20equity%20method%20of%20accounting
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- modified equity method 2, record 3, English, modified%20equity%20method
correct
- modified equity accounting method 1, record 3, English, modified%20equity%20accounting%20method
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The application of the equity method of accounting to the financial statements of an organization that uses a basis of accounting other than that of the reporting entity without adjustment to the basis of accounting used by that reporting entity. 3, record 3, English, - modified%20equity%20method%20of%20accounting
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 3, Main entry term, French
- méthode modifiée de comptabilisation à la valeur de consolidation
1, record 3, French, m%C3%A9thode%20modifi%C3%A9e%20de%20comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Application, par l'entité détentrice, de la méthode de la mise en équivalence à sa participation dans une entité émettrice qui utilise une méthode comptable différente de celle utilisée par l'entité détentrice, sans que les états financiers de l'entité émettrice soient redressés en vue d'assurer l'harmonisation des méthodes. 2, record 3, French, - m%C3%A9thode%20modifi%C3%A9e%20de%20comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1989-01-23
Record 4, English
Record 4, Subject field(s)
- Public Sector Budgeting
Record 4, Main entry term, English
- budgetary link
1, record 4, English, budgetary%20link
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
[The modified equity method of accounting] helps to preserve the budgetary link by allowing for the development of a budget to cover all consolidated activities as well as equity investment. 1, record 4, English, - budgetary%20link
Record 4, French
Record 4, Domaine(s)
- Budget des collectivités publiques
Record 4, Main entry term, French
- lien budgétaire
1, record 4, French, lien%20budg%C3%A9taire
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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