TERMIUM Plus®

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

RESULTATS ISSUS ACTIVITES POURSUIVIES [1 record]

Record 1 1999-02-17

English

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

All enterprise revenues, expenses, gains, losses, and changes in accounting estimates less applicable income taxes for the accounting period except for: income (loss) from operations net of applicable income taxes; gain (loss) net of applicable income taxes on the disposal of a discontinued segment; extraordinary gains (losses) net of applicable income taxes; and the cumulative effect of a change in accounting principle ...

OBS

Compare with "results of discontinued operations".

French

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

Excédent des produits et des profits d'un exercice sur les charges et les pertes de cet exercice, compte tenu des impôts s'y rapportant, à l'exception des éléments suivants : a) les résultats, nets d'impôts, afférents aux activités abandonnées durant l'exercice et b) les éléments extraordinaires de l'exercice, nets des impôts s'y rapportant.

Spanish

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