TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUAL-BASED FINANCIAL STATEMENT [1 record]
Record 1 - internal organization data 2001-08-03
Record 1, English
Record 1, Subject field(s)
- Accounting
- Government Accounting
- Public Sector Budgeting
Record 1, Main entry term, English
- accrual-based financial statement
1, record 1, English, accrual%2Dbased%20financial%20statement
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In recent years, the government has introduced internal financial reporting practices ... and has adjusted the public accounts to provide a better picture of costs incurred. Moreover, it is introducing full accrual accounting for the public accounts in the 2001-2002 fiscal year. The final step in completing these improvements is to incorporate accrual-based budgeting and financial statements. 1, record 1, English, - accrual%2Dbased%20financial%20statement
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité publique
- Budget des collectivités publiques
Record 1, Main entry term, French
- établissement des états financiers selon la comptabilité d'exercice
1, record 1, French, %C3%A9tablissement%20des%20%C3%A9tats%20financiers%20selon%20la%20comptabilit%C3%A9%20d%27exercice
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Ces dernières années, le gouvernement a instauré des pratiques internes d'établissement de rapports financiers [...] et il a rajusté les comptes publics de manière à établir un portrait plus clair des coûts engagés. En outre, le gouvernement instaurera la comptabilité d'exercice intégrale pour les comptes publics à partir de l'exercice 2001-2002. La dernière grande étape de ces améliorations consistera à incorporer l'établissement des budgets et des états financiers selon la comptabilité d'exercice. 1, record 1, French, - %C3%A9tablissement%20des%20%C3%A9tats%20financiers%20selon%20la%20comptabilit%C3%A9%20d%27exercice
Record 1, Spanish
Record 1, Textual support, Spanish
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