TERMIUM Plus®

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

CLASSIFIED BALANCE SHEET [1 record]

Record 1 2006-10-05

English

Subject field(s)
  • Accounting
DEF

A form where the assets and liabilities are segregated as between current and noncurrent.

French

Domaine(s)
  • Comptabilité
DEF

Forme de présentation du bilan dans lequel les éléments de l'actif sont classés selon un critère de liquidité décroissante (au Canada et aux États-Unis) ou croissante (en France et en Belgique), et les éléments du passif selon un critère d'exigibilité décroissante ou croissante.

Spanish

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