TERMIUM Plus®

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MISINTERPRETATION FACTS [1 record]

Record 1 2006-05-25

English

Subject field(s)
  • Accounting
  • Government Accounting
  • Financial and Budgetary Management
DEF

An error attributable to a miscalculation, a misinterpretation of information, an omission of known facts during the preparation of the financial statements or to the application of an unacceptable accounting practice.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
  • Gestion budgétaire et financière
DEF

Erreur attribuable à un calcul erroné, à une mauvaise interprétation de certains renseignements, au défaut de prendre en considération des faits connus lors de l'établissement des états financiers ou à l'adoption d'une pratique comptable inacceptable.

Spanish

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