TERMIUM Plus®

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UNREALIZED NET INCOME [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-02-29

English

Subject field(s)
  • Financial Accounting
  • Banking
OBS

(...) it was argued that the method of charging the unrealized valuation losses on all investments to "Appropriations" left distortions in a bank's reported net income(...)

French

Domaine(s)
  • Comptabilité générale
  • Banque

Spanish

Save record 1

Record 2 2007-05-25

English

Subject field(s)
  • Financial Accounting
CONT

Comprehensive income is the change in a company's net assets that results from transactions, events and circumstances from sources other than the company's shareholders. It includes items that would not normally be included in net earnings, such as changes in the currency translation adjustment relating to self-sustaining foreign operations; unrealized gains or losses on available-for-sale investments; and gains or losses on derivatives designated as cash flow hedges.

French

Domaine(s)
  • Comptabilité générale
DEF

Variation nette des capitaux propres de l'entité résultant de l'ensemble des opérations qui ont été réalisées et des faits qui se sont produits au cours de la période considérée, à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit.

OBS

Le «comprehensive income» comprend tous les éléments (produits, charges, profits et pertes) figurant à l'état des résultats (ou compte de résultat), soit le «net income» (résultat net), plus tous les 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, désignés comme «other comprehensive income» (autres éléments du résultat étendu).

Spanish

Save record 2

Record 3 1976-06-19

English

Subject field(s)
  • Finance

French

Domaine(s)
  • Finances

Spanish

Save record 3

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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