TERMIUM Plus®

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SEPARATION EXERCICES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-06-22

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

A notional break in the continuity of recording transactions for the purpose of separating income and expense items between accounting periods.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Arrêt théorique de l'enregistrement des opérations en vue de respecter le principe de l'indépendance des exercices.

OBS

La date où s'effectue cet arrêt théorique porte le nom de «date de l'arrêté des comptes».

Spanish

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