TERMIUM Plus®
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MODIFIED EQUITY METHOD [2 records]
Record 1 - internal organization data 2011-01-05
Record 1, English
Record 1, Subject field(s)
- Government Accounting
Record 1, Main entry term, English
- one-line consolidation
1, record 1, English, one%2Dline%20consolidation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, 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 1, English, - one%2Dline%20consolidation
Record 1, French
Record 1, Domaine(s)
- Comptabilité publique
Record 1, Main entry term, French
- consolidation «sur une seule ligne»
1, record 1, French, consolidation%20%C2%ABsur%20une%20seule%20ligne%C2%BB
feminine noun
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 1989-01-23
Record 2, English
Record 2, Subject field(s)
- Public Sector Budgeting
Record 2, Main entry term, English
- budgetary link
1, record 2, English, budgetary%20link
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] 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 2, English, - budgetary%20link
Record 2, French
Record 2, Domaine(s)
- Budget des collectivités publiques
Record 2, Main entry term, French
- lien budgétaire
1, record 2, French, lien%20budg%C3%A9taire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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