TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

OMISSION PRENDRE CONSIDERATION RENSEIGNEMENTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-11-30

English

Subject field(s)
  • Accounting
CONT

There may be circumstances where environmental costs recognized currently should have been recognized in prior periods, but were not, because of "a misinterpretation or misrepresentation of information" or "from an oversight of information available at the time the financial statements were prepared."

French

Domaine(s)
  • Comptabilité
CONT

Parfois, des coûts environnementaux constatés dans l'exercice en cours auraient dû être constatés dans des exercices antérieurs mais ne l'ont pas été, du fait «que l'on avait mal interprété ou mal présenté certains renseignements» ou «que l'on avait omis de prendre en considération des renseignements dont on disposait lors de la préparation des états financiers».

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: