TERMIUM Plus®

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

VARIATION PERIMETRE [1 record]

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Alphabetical list of terms

Record 1 2006-06-09

English

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

French

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

Modification de la composition de l'entité comptable constituée des diverses entités incluses dans le périmètre de consolidation, attribuable par exemple à l'acquisition à la cession d'une filiale, à la suite de laquelle les états financiers consolidés seront de fait ceux d'une entité comptable différente.

Key term(s)
  • restructuration de l'entité de comptable
  • variation de périmètre

Spanish

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