TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CURRENT CONCEPT [2 records]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Accounting
- Financial Accounting
Record 1, Main entry term, English
- current operating income approach
1, record 1, English, current%20operating%20income%20approach
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- current operating performance concept 2, record 1, English, current%20operating%20performance%20concept
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The view that unusual and non-recurring operating items that occurred during an accounting period should be excluded from the income statements. 2, record 1, English, - current%20operating%20income%20approach
Record number: 1, Textual support number: 1 OBS
Compare to "all-inclusive income approach." 3, record 1, English, - current%20operating%20income%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité générale
Record 1, Main entry term, French
- méthode du résultat d'exploitation
1, record 1, French, m%C3%A9thode%20du%20r%C3%A9sultat%20d%27exploitation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode selon laquelle l'état des résultats (ou compte de résultat) ne doit présenter que le résultat tiré de l'exploitation courante, calculé sur la base des activités exercées normalement par l'entreprise. 1, record 1, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20d%27exploitation
Record number: 1, Textual support number: 1 OBS
Selon ce mode de présentation, les opérations et les faits de nature exceptionnelle ou extraordinaire survenus au cours de l'exercice ne sont pas réputés refléter la rentabilité future de l'entreprise et sont, par conséquent, exclus du calcul du résultat net de l'exercice et directement imputés aux capitaux propres. 1, record 1, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20d%27exploitation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2001-08-06
Record 2, English
Record 2, Subject field(s)
- Translation (General)
Record 2, Main entry term, English
- current concept
1, record 2, English, current%20concept
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Traduction (Généralités)
Record 2, Main entry term, French
- concept courant 1, record 2, French, concept%20courant
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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