TERMIUM Plus®
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MODIFIED ACCRUAL BASIS [1 record]
Record 1 - internal organization data 2010-11-10
Record 1, English
Record 1, Subject field(s)
- Accounting
- Government Accounting
- Financial Accounting
Record 1, Main entry term, English
- modified accrual accounting
1, record 1, English, modified%20accrual%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- modified accrual basis 2, record 1, English, modified%20accrual%20basis
correct
- modified accrual method 3, record 1, English, modified%20accrual%20method
correct
- modified accrual basis of accounting 4, record 1, English, modified%20accrual%20basis%20of%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
... a method of accounting where the accrual basis is used for some financial statement items but not for others. 5, record 1, English, - modified%20accrual%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Comptabilité publique
- Comptabilité générale
Record 1, Main entry term, French
- comptabilité d'exercice modifiée
1, record 1, French, comptabilit%C3%A9%20d%27exercice%20modifi%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la comptabilité d'exercice modifiée 2, record 1, French, m%C3%A9thode%20de%20la%20comptabilit%C3%A9%20d%27exercice%20modifi%C3%A9e
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode hybride de comptabilité se situant entre la comptabilité d'exercice intégrale et la comptabilité de trésorerie, caractérisée entre autres par l'absence d'amortissement des immobilisations et la comptabilisation en résultat de certains produits et de certaines charges au moment de l'encaissement plutôt que selon les règles de la comptabilité d'exercice. 3, record 1, French, - comptabilit%C3%A9%20d%27exercice%20modifi%C3%A9e
Record number: 1, Textual support number: 1 OBS
Cette méthode est en usage particulièrement dans le secteur public. 3, record 1, French, - comptabilit%C3%A9%20d%27exercice%20modifi%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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