TERMIUM Plus®

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YEAR END REVIEW [1 record]

Record 1 2003-09-16

English

Subject field(s)
  • Accounting
  • Government Accounting
DEF

The capitalization of physical assets and the accounting of tax revenues on an accrual basis rather than on a cash basis.

CONT

During 1994-95, the government will study the potential costs and benefits of a shift to full accrual accounting and will announce the results of this review by the end of the year.

Key term(s)
  • full accounting

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
CONT

En 1994-1995, le gouvernement examinera les coûts et les avantages de l'adoption éventuelle de la comptabilité d'exercice pour toutes ses opérations, et en communiquera les résultats d'ici la fin de l'exercice.

Key term(s)
  • comptabilité pour toutes les opérations

Spanish

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