TERMIUM Plus®
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INCOME EQUITY STATEMENT [6 records]
Record 1 - internal organization data 2024-12-05
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- complete set of financial statements
1, record 1, English, complete%20set%20of%20financial%20statements
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows. 2, record 1, English, - complete%20set%20of%20financial%20statements
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- jeu complet d'états financiers
1, record 1, French, jeu%20complet%20d%27%C3%A9tats%20financiers
correct, masculine 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 2010-07-09
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- all-inclusive income concept
1, record 2, English, all%2Dinclusive%20income%20concept
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- all-inclusive income approach 2, record 2, English, all%2Dinclusive%20income%20approach
correct
- clean surplus concept 3, record 2, English, clean%20surplus%20concept
correct, familiar
- comprehensive income concept 2, record 2, English, comprehensive%20income%20concept
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The view that all transactions affecting the net increase or decrease in owners’ equity during the period, except capital transactions, should be shown in the income statement. 1, record 2, English, - all%2Dinclusive%20income%20concept
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode du résultat étendu
1, record 2, French, m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode du résultat global 1, record 2, French, m%C3%A9thode%20du%20r%C3%A9sultat%20global
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode selon laquelle on tient compte, dans l'état des résultats (ou compte de résultat), des effets de toutes les opérations réalisées et de tous les faits qui se sont produits au cours de l'exercice, en relation ou non avec l'exploitation courante, et qui ont contribué à l'augmentation ou à la diminution des capitaux propres (à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit). 1, record 2, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
Record number: 2, Textual support number: 1 OBS
Selon ce mode de présentation, tout profit ou toute perte survenu au cours de l'exercice contribue à la rentabilité à long terme de l'entreprise, même s'il est de nature exceptionnelle ou extraordinaire, et doit donc être inclus dans le calcul du résultat net de l'exercice. 1, record 2, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2009-07-14
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- other comprehensive income
1, record 3, English, other%20comprehensive%20income
correct
Record 3, Abbreviations, English
- OCI 2, record 3, English, OCI
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
... accounting items that are directly taken to shareholders’ equity and bypass the income statement. 3, record 3, English, - other%20comprehensive%20income
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- autres éléments du résultat étendu
1, record 3, French, autres%20%C3%A9l%C3%A9ments%20du%20r%C3%A9sultat%20%C3%A9tendu
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- autres éléments du résultat global 1, record 3, French, autres%20%C3%A9l%C3%A9ments%20du%20r%C3%A9sultat%20global
correct, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Dans l'état du résultat étendu [aux États-Unis], produits, charges, profits, pertes et autres éléments de même nature qui ont contribué à l'augmentation ou à la diminution des capitaux propres, mais qui sont exclus de l'état des résultats (ou compte de résultat). 1, record 3, French, - autres%20%C3%A9l%C3%A9ments%20du%20r%C3%A9sultat%20%C3%A9tendu
Record 3, Key term(s)
- autre élément du résultat étendu
- autre élément du résultat global
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2008-11-13
Record 4, English
Record 4, Subject field(s)
- Business and Administrative Documents
- Financial Accounting
Record 4, Main entry term, English
- set of financial statements
1, record 4, English, set%20of%20financial%20statements
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
A complete set of financial statements should include a statement of financial position at the end of the period, a statement of comprehensive income for the period, a statement of changes in equity for the period, a statement of cash flows for the period, and notes comprising a summary of accounting policies and other explanatory notes. 2, record 4, English, - set%20of%20financial%20statements
Record 4, French
Record 4, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité générale
Record 4, Main entry term, French
- jeu d'états financiers
1, record 4, French, jeu%20d%27%C3%A9tats%20financiers
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- jeu de comptes 1, record 4, French, jeu%20de%20comptes
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Ensemble des états financiers qui constituent un tout et que l'on retrouve dans le rapport financier d'une entité. 1, record 4, French, - jeu%20d%27%C3%A9tats%20financiers
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1996-10-25
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- all-inclusive income concept
1, record 5, English, all%2Dinclusive%20income%20concept
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The view that all transactions affecting the net increase or decrease in owners’ equity during the period, except capital transactions, should be shown in the income statement. 1, record 5, English, - all%2Dinclusive%20income%20concept
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- formule du bénéfice net global
1, record 5, French, formule%20du%20b%C3%A9n%C3%A9fice%20net%20global
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Formule selon laquelle on tient compte, dans l'état des résultats, des effets de toutes les opérations (courantes et non courantes) ayant contribué à augmenter ou à diminuer les capitaux propres (à l'exclusion des opérations portant sur ceux-ci). 1, record 5, French, - formule%20du%20b%C3%A9n%C3%A9fice%20net%20global
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1989-11-22
Record 6, English
Record 6, Subject field(s)
- Taxation
Record 6, Main entry term, English
- income and equity statement 1, record 6, English, income%20and%20equity%20statement
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Benefit Trust Fund. 1, record 6, English, - income%20and%20equity%20statement
Record 6, French
Record 6, Domaine(s)
- Fiscalité
Record 6, Main entry term, French
- relevé des revenus et des capitaux propres
1, record 6, French, relev%C3%A9%20des%20revenus%20et%20des%20capitaux%20propres
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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