TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
POOLING POINTS [4 records]
Record 1 - internal organization data 2008-12-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Amalgamation and Partnerships (Finance)
Record 1, Main entry term, English
- method of accounting for business combinations
1, record 1, English, method%20of%20accounting%20for%20business%20combinations
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The... position paper is solely concerned with the topic of convergence on the methods of accounting for business combinations. Therefore it does not address detailed points of application of those methods, even though it acknowledges that there is considerable divergence today in the procedures for applying both the uniting of interests(pooling) and acquisition(purchase) methods. 2, record 1, English, - method%20of%20accounting%20for%20business%20combinations
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fusion, absorption et coparticipation (Finances)
Record 1, Main entry term, French
- méthode de comptabilisation des regroupements d'entreprises
1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20des%20regroupements%20d%27entreprises
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 comptable servant à enregistrer dans les comptes les effets d'un regroupement d'entreprises au moment où l'opération y donnant lieu est effectuée. 1, record 1, French, - m%C3%A9thode%20de%20comptabilisation%20des%20regroupements%20d%27entreprises
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2005-01-13
Record 2, English
Record 2, Subject field(s)
- Foreign Trade
Record 2, Main entry term, English
- export shipment
1, record 2, English, export%20shipment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Measures will be introduced to facilitate removal of uneconomic branch lines and to change pooling points for Canadian Wheat Board export shipments. 2, record 2, English, - export%20shipment
Record 2, French
Record 2, Domaine(s)
- Commerce extérieur
Record 2, Main entry term, French
- expédition destinée à l'exportation
1, record 2, French, exp%C3%A9dition%20destin%C3%A9e%20%C3%A0%20l%27exportation
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Des mesures seront également prises afin de faciliter la rationalisation des lignes secondaires non rentables et de modifier les points de convergence utilisés par la Commission canadienne du blé pour les expéditions destinées à l'exportation. 1, record 2, French, - exp%C3%A9dition%20destin%C3%A9e%20%C3%A0%20l%27exportation
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Comercio exterior
Record 2, Main entry term, Spanish
- envío de exportación
1, record 2, Spanish, env%C3%ADo%20de%20exportaci%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1997-01-01
Record 3, English
Record 3, Subject field(s)
- General Vocabulary
Record 3, Main entry term, English
- pooling points
1, record 3, English, pooling%20points
plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, French
Record 3, Domaine(s)
- Vocabulaire général
Record 3, Main entry term, French
- points de mise en commun
1, record 3, French, points%20de%20mise%20en%20commun
masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1996-04-04
Record 4, English
Record 4, Subject field(s)
- Public Sector Budgeting
Record 4, Main entry term, English
- uneconomic branch line 1, record 4, English, uneconomic%20branch%20line
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Measures will be introduced to facilitate removal of uneconomic branch lines and to change pooling points for Canadian Wheat Board export shipments. 1, record 4, English, - uneconomic%20branch%20line
Record 4, French
Record 4, Domaine(s)
- Budget des collectivités publiques
Record 4, Main entry term, French
- ligne secondaire non rentable
1, record 4, French, ligne%20secondaire%20non%20rentable
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- embranchement non rentable 2, record 4, French, embranchement%20non%20rentable
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
Des mesures seront également prises afin de faciliter la rationalisation des lignes secondaires non rentables et de modifier les points de convergence utilisés par la Commission canadienne du blé pour les expéditions destinées à l'exportation. 1, record 4, French, - ligne%20secondaire%20non%20rentable
Record 4, Spanish
Record 4, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: