TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
PASSIF TITRE AVANTAGES ACCUMULES [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Employment Benefits
Record 1, Main entry term, English
- accrued benefit liability
1, record 1, English, accrued%20benefit%20liability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- retirement benefit liability 2, record 1, English, retirement%20benefit%20liability
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Avantages sociaux
Record 1, Main entry term, French
- passif au titre des prestations constituées
1, record 1, French, passif%20au%20titre%20des%20prestations%20constitu%C3%A9es
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- passif au titre des avantages accumulés 2, record 1, French, passif%20au%20titre%20des%20avantages%20accumul%C3%A9s
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Passif constaté dans le bilan à l'égard des avantages de retraite et autres avantages sociaux futurs offerts par l'entité à ses salariés, qui correspond à la somme des charges au titre des prestations constituées(ou avantages accumulés) de l'exercice considéré et des exercices antérieurs, diminuée de la valeur cumulée des cotisations versées. 2, record 1, French, - passif%20au%20titre%20des%20prestations%20constitu%C3%A9es
Record number: 1, Textual support number: 1 OBS
Selon le résultat du calcul, l’entité constate soit un passif, soit un actif. 2, record 1, French, - passif%20au%20titre%20des%20prestations%20constitu%C3%A9es
Record number: 1, Textual support number: 2 OBS
Le Conseil des normes comptables internationales-CNCI(International Accounting Standards Board-IASB) fait usage de «passif au titre des avantages accumulés» pour décrire la notion. 3, record 1, French, - passif%20au%20titre%20des%20prestations%20constitu%C3%A9es
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: