TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ALTERACION BALANCE [1 record]
Record 1 - internal organization data 2010-08-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Corporate Economics
- Financial and Budgetary Management
Record 1, Main entry term, English
- window dressing
1, record 1, English, window%20dressing
correct, familiar
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Special adjustments in financial position to give the appearance of adequate liquidity, often to comply with reporting requirements. 2, record 1, English, - window%20dressing
Record number: 1, Textual support number: 1 OBS
It [window dressing] gives the appearance of a healthy balance sheet, whereas actual conditions may state otherwise. 2, record 1, English, - window%20dressing
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Économie de l'entreprise
- Gestion budgétaire et financière
Record 1, Main entry term, French
- habillage
1, record 1, French, habillage
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- maquillage 1, record 1, French, maquillage
correct, masculine noun
- habillage de bilan 2, record 1, French, habillage%20de%20bilan
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Utilisation abusive de moyens visant à donner dans les états financiers une image plus favorable de l'entité, par exemple en ne comptabilisant pas certaines charges, en enregistrant des ventes par anticipation, en ne présentant pas au bilan certains passifs, en ne faisant pas connaître le résultat des opérations déficitaires, en sous-évaluant l'amortissement, en retardant le moment où certains éléments doivent être passés en charges et en effectuant des opérations pour la forme seulement. 1, record 1, French, - habillage
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Economía empresarial
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- maquillaje
1, record 1, Spanish, maquillaje
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- maquillaje de balance 2, record 1, Spanish, maquillaje%20de%20balance
correct, masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Aumento o disminución de los datos de un plan de negocio o de los estados financieros para dar una determinada imagen. Aunque pueda tener una justificación legal, el término tiene una connotación peyorativa. También se emplea la expresión «hacer la cocina». 1, record 1, Spanish, - maquillaje
Record number: 1, Textual support number: 1 OBS
maquillaje: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - maquillaje
Record 1, Key term(s)
- alteración del balance
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