TERMIUM Plus®

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AUTOMATED YEAR-END ACCRUALS PROCESS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2023-05-16

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
Key term(s)
  • automated year end accruals process

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
OBS

Le terme anglais «accrual» (au singulier) : Elément de passif (charge à payer) ou élément d'actif (produit à recevoir) auquel correspond une charge ou un produit qui n'a pas fait l'objet d'une sortie ou d'une rentrée de fonds. Le plus souvent, les éléments de cette nature sont comptabilisés en fin d'exercice au moyen d'écritures de régularisation pour respecter le principe de l'indépendance des exercices ainsi que celui du rapprochement des produits et des charges.

Spanish

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