TERMIUM Plus®

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

CHANGEMENT COMPTABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-05-25

English

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

A change in an accounting policy or an accounting estimate or the correction of an error relating to prior fiscal year financial statements.

French

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

Changement dans la comptabilité, attribuable à l'une des trois causes suivantes : a) changement de méthode comptable, b) révision d'estimation comptable, et c) modification du périmètre de consolidation.

OBS

On considère parfois comme une modification comptable la correction d'erreurs relevées dans les états financiers d'exercices antérieurs.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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