TERMIUM Plus®

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

ACCUMULATING BENEFITS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-06-01

English

Subject field(s)
  • Employment Benefits
  • Accounting
DEF

Benefits where the right to the benefit is earned but unused and may be carried forward to one or more periods subsequent to that in which they are earned, even though there may be a limit to the amount that can be carried forward.

Key term(s)
  • accumulating benefit

French

Domaine(s)
  • Avantages sociaux
  • Comptabilité
DEF

Avantages dont les droits sont gagnés mais inutilisés et qui peuvent être reportés sur un ou plusieurs exercices postérieurs à celui où ils sont gagnés, même si un plafond peut être imposé à l'égard du montant reporté.

OBS

Source(s) : Exposé-sondage de l'ICCA [Institut canadien des comptables agréés], Avantages sociaux futurs, juin 1997

Key term(s)
  • avantage cumulatif

Spanish

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