TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
UNRESTRICTED FUND [2 records]
Record 1 - internal organization data 2013-11-27
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- restricted fund method of accounting
1, record 1, English, restricted%20fund%20method%20of%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- restricted fund method 1, record 1, English, restricted%20fund%20method
correct
- restricted fund accounting basis 2, record 1, English, restricted%20fund%20accounting%20basis
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the restricted fund method, organizations are required to :-Recognize endowment contributions as revenue of the endowment fund.-Recognize externally restricted contributions and externally restricted investment income for which there is a corresponding restricted fund as revenue of that fund.-Recognize externally restricted contributions and externally restricted investment income for which there is no corresponding restricted fund in the general fund in accordance with the deferral method.-Recognize unrestricted contributions and unrestricted investment income as revenue of the general fund. 1, record 1, English, - restricted%20fund%20method%20of%20accounting
Record 1, Key term(s)
- restricted fund accounting
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- méthode de la comptabilité par fonds affectés
1, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité par fonds affectés 1, record 1, French, comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En vertu de la méthode de la comptabilité par fonds affectés, les organismes devront : - constater les dotations à titre de produits du fonds de dotation; - constater les apports grevés d'affectations d'origine externe pour lesquels il existe un fonds affecté à titre de produits du fonds affecté. Les produits financiers grevés d'affectations d'origine externe seront également constatés à titre de produits d'un fonds affecté s'il en existe un; - constater les apports grevés d'affectations d'origine externe et les produits financiers grevés d'affectations d'origine externe pour lesquels il n'existe pas de fonds affectés à titre de produits du fonds d'administration générale conformément à la méthode du report; - constater les apports non affectés et les produits financiers non affectés à titre de produits du fonds d'administration générale. 1, record 1, French, - m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
Record number: 1, Textual support number: 1 OBS
Comptabilisation des apports des organismes sans but lucratif. 2, record 1, French, - m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20par%20fonds%20affect%C3%A9s
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-06-13
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- unrestricted fund 1, record 2, English, unrestricted%20fund
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Is a self-balancing set of accounts, the elements of which may be restricted or unrestricted. 1, record 2, English, - unrestricted%20fund
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- fonds non affecté
1, record 2, French, fonds%20non%20affect%C3%A9
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Source : Exposé-sondage du Conseil des normes comptables de l'ICCA sur les organismes sans but lucratif. 1, record 2, French, - fonds%20non%20affect%C3%A9
Record 2, Spanish
Record 2, 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: