TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ANNUAL FINANCIAL STATEMENTS [1 record]

Record 1 2012-02-07

English

Subject field(s)
  • Business and Administrative Documents
  • Financial Accounting
  • Finance
CONT

Companies produce annual financial statements at the end of their fiscal year ...

OBS

financial statements: These usually consist of a balance sheet, income statement, cashflow statement, and notes to the financial statements.

French

Domaine(s)
  • Écrits commerciaux et administratifs
  • Comptabilité générale
  • Finances
DEF

États financiers d'une entité établis normalement chaque année, à la date de clôture de l'exercice, et faisant habituellement l'objet d'un audit ou d'un examen (ou examen limité).

CONT

Au Canada et aux États-Unis, les états financiers annuels comprennent le bilan, l'état des résultats, l'état des bénéfices non répartis, l'état des flux de trésorerie et les notes et tableaux explicatifs joints en annexe et considérés comme faisant partie intégrante des états financiers.

Spanish

Campo(s) temático(s)
  • Documentos comerciales y administrativos
  • Contabilidad general
  • Finanzas
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