TERMIUM Plus®

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

PRESTATIONS ACQUISES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-19

English

Subject field(s)
  • Pensions and Annuities
  • Financial Accounting
DEF

The benefits related to services rendered by pension plan participants up to the date of the financial statements under consideration.

French

Domaine(s)
  • Pensions et rentes
  • Comptabilité générale
DEF

Dans le cadre d'un régime de retraite, ensemble des prestations de retraite futures portées au compte des salariés participants, anciens et actuels, à l'égard des services validés qu'ils ont fournis à l'employeur jusqu'à une date déterminée.

OBS

prestations accumulées : terme utilisé par le Conseil des normes comptables internationales.

Spanish

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Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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