TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ARTICLE CLASSIFICATION [1 record]

Record 1 1996-11-29

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
DEF

A classification identifying the causes of increases or decreases to financial claims or obligations.

CONT

For transactions related to financial claims and obligations, the class object classification is equivalent to the economic object classification for budgetary expenditures.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
DEF

Article servant à déterminer les causes de l'augmentation ou de la diminution des créances ou des dettes.

CONT

Pour ce qui est des opérations liées aux créances et aux dettes, la classification par article de classification équivaut à la classification par article économique des dépenses budgétaires.

Spanish

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