TERMIUM Plus®
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INCOME MISSTATEMENT [2 records]
Record 1 - internal organization data 2025-03-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- rollover method
1, record 1, English, rollover%20method
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[A method that] quantifies a misstatement based on the amount of the error originating in the current-year income statement... 2, record 1, English, - rollover%20method
Record number: 1, Textual support number: 1 OBS
This method considers that differences not corrected in the period in which they arise may be offset to the SUM [summary of uncorrected misstatements] of a subsequent period. 2, record 1, English, - rollover%20method
Record 1, Key term(s)
- roll-over method
- roll over method
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- méthode du roulement
1, record 1, French, m%C3%A9thode%20du%20roulement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode permettant de quantifier une anomalie à partir du montant de l'erreur venant de l'état des résultats de l'exercice [...] 2, record 1, French, - m%C3%A9thode%20du%20roulement
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, les différences non corrigées pendant l'exercice au cours duquel elles se produisent peuvent être compensées par le SANC [sommaire des anomalies non corrigées] d'un exercice ultérieur. 2, record 1, French, - m%C3%A9thode%20du%20roulement
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-03-27
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- income misstatement
1, record 2, English, income%20misstatement
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- revenu erroné
1, record 2, French, revenu%20erron%C3%A9
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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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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