TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FISCAL PERIOD [3 records]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- accounting period
1, record 1, English, accounting%20period
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fiscal period 2, record 1, English, fiscal%20period
correct
- financial period 3, record 1, English, financial%20period
correct
- interim period 2, record 1, English, interim%20period
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The period of time for which financial statements are prepared regularly, e.g., week, month, quarter, year. 4, record 1, English, - accounting%20period
Record number: 1, Textual support number: 1 OBS
In project analysis, the accounting period is generally a year, but it could be any other convenient time period. 5, record 1, English, - accounting%20period
Record number: 1, Textual support number: 1 PHR
Cost accounting period. 6, record 1, English, - accounting%20period
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- période comptable
1, record 1, French, p%C3%A9riode%20comptable
correct, see observation, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- période intermédiaire 2, record 1, French, p%C3%A9riode%20interm%C3%A9diaire
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Période inférieure à la durée de l'exercice, par exemple un mois, un trimestre ou un semestre, au terme de laquelle l'entité dresse des états financiers (ou établit sa situation intermédiaire) sans clôturer les comptes. 3, record 1, French, - p%C3%A9riode%20comptable
Record number: 1, Textual support number: 1 OBS
«Période comptable» désigne également une période d'un an et correspond alors à «exercice». 3, record 1, French, - p%C3%A9riode%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Finanzas
Record 1, Main entry term, Spanish
- período contable
1, record 1, Spanish, per%C3%ADodo%20contable
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Período que cubre generalmente un estado o cuenta de las operaciones. 2, record 1, Spanish, - per%C3%ADodo%20contable
Record number: 1, Textual support number: 1 CONT
Ejemplos: un mes ... cuatro semanas; un trimestre ... 26 semanas; un año; cualquier período irregular, como el que cubre una contabilidad. 2, record 1, Spanish, - per%C3%ADodo%20contable
Record number: 1, Textual support number: 1 OBS
En el ánalisis de proyectos, el período contable es de un año, en general, pero podría ser cualquier otro período conveniente. 3, record 1, Spanish, - per%C3%ADodo%20contable
Record 2 - internal organization data 2014-01-24
Record 2, English
Record 2, Subject field(s)
- Electoral Systems and Political Parties
Record 2, Main entry term, English
- fiscal period
1, record 2, English, fiscal%20period
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The auditor's report is required if the association accepted contributions totalling $5,000 or more, or incurred expenses (not including transfers) totalling $5,000 or more in the fiscal period. 2, record 2, English, - fiscal%20period
Record 2, French
Record 2, Domaine(s)
- Systèmes électoraux et partis politiques
Record 2, Main entry term, French
- exercice
1, record 2, French, exercice
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
[Le rapport du vérificateur] doit être produit si l'association a accepté des contributions de 5 000 $ ou plus au total, ou engagé des dépenses (sans compter les cessions) de 5 000 $ ou plus au total au cours de l'exercice. 2, record 2, French, - exercice
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Sistemas electorales y partidos políticos
Record 2, Main entry term, Spanish
- periodo contable
1, record 2, Spanish, periodo%20contable
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-02-22
Record 3, English
Record 3, Subject field(s)
- Taxation
- Accounting
Record 3, Main entry term, English
- fiscal period
1, record 3, English, fiscal%20period
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- period 2, record 3, English, period
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A period other than one fiscal year, arising from the formation or winding-up of an organization or from a change in the fiscal year-end date. 3, record 3, English, - fiscal%20period
Record 3, French
Record 3, Domaine(s)
- Fiscalité
- Comptabilité
Record 3, Main entry term, French
- exercice
1, record 3, French, exercice
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Exercice dont la durée est inférieure ou supérieure à un an parce que l'entité vient d'être constituée ou liquidée, ou parce qu'elle a décidé de changer la date de la fin de son exercice. 2, record 3, French, - exercice
Record 3, Spanish
Record 3, Textual support, Spanish
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