TERMIUM Plus®

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

CASH COLLECTION BASIS [1 record]

Record 1 2008-05-23

English

Subject field(s)
  • Financial Accounting
DEF

Method of accounting whereby income is recognized as it is received.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à ne comptabiliser les produits découlant de la prestation de services qu'au fur et à mesure des encaissements.

OBS

Cette méthode est utilisée lorsque la mesure et le recouvrement final de la contrepartie découlant de la prestation des services ne sont pas raisonnablement sûrs.

Spanish

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