TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
FSLI [1 record]
Record 1 - internal organization data 2024-07-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- financial statement line item
1, record 1, English, financial%20statement%20line%20item
correct
Record 1, Abbreviations, English
- FSLI 2, record 1, English, FSLI
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... when an entity changes an accounting policy, it must disclose the amount of the adjustment to each financial statement line item affected for the current period. 3, record 1, English, - financial%20statement%20line%20item
Record number: 1, Textual support number: 1 OBS
A single line item or individual element of a financial statement (balance sheet or income statement), representing a class of transactions, account balance, or other disclosure, e.g., accounts receivable, or interest expense. 2, record 1, English, - financial%20statement%20line%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- poste des états financiers
1, record 1, French, poste%20des%20%C3%A9tats%20financiers
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[...] lorsqu'une entité modifie une méthode comptable, elle doit fournir le montant de l'ajustement apporté à chaque poste des états financiers qui est touché pour la période considérée. 2, record 1, French, - poste%20des%20%C3%A9tats%20financiers
Record number: 1, Textual support number: 1 OBS
Poste unique ou élément individuel des états financiers (bilan ou état des résultats) représentant une catégorie d'opérations, le solde d'un compte ou d'autres informations à fournir (p. ex. créances ou intérêts débiteurs). 3, record 1, French, - poste%20des%20%C3%A9tats%20financiers
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: