TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ALL-INCLUSIVE INCOME APPROACH [1 record]
Record 1 - internal organization data 2010-07-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- all-inclusive income concept
1, record 1, English, all%2Dinclusive%20income%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- all-inclusive income approach 2, record 1, English, all%2Dinclusive%20income%20approach
correct
- clean surplus concept 3, record 1, English, clean%20surplus%20concept
correct, familiar
- comprehensive income concept 2, record 1, English, comprehensive%20income%20concept
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The view that all transactions affecting the net increase or decrease in owners' equity during the period, except capital transactions, should be shown in the income statement. 1, record 1, English, - all%2Dinclusive%20income%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode du résultat étendu
1, record 1, French, m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode du résultat global 1, record 1, French, m%C3%A9thode%20du%20r%C3%A9sultat%20global
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode selon laquelle on tient compte, dans l'état des résultats (ou compte de résultat), des effets de toutes les opérations réalisées et de tous les faits qui se sont produits au cours de l'exercice, en relation ou non avec l'exploitation courante, et qui ont contribué à l'augmentation ou à la diminution des capitaux propres (à l'exclusion des apports du propriétaire exploitant, des associés ou des actionnaires et des distributions faites à leur profit). 1, record 1, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
Record number: 1, Textual support number: 1 OBS
Selon ce mode de présentation, tout profit ou toute perte survenu au cours de l'exercice contribue à la rentabilité à long terme de l'entreprise, même s'il est de nature exceptionnelle ou extraordinaire, et doit donc être inclus dans le calcul du résultat net de l'exercice. 1, record 1, French, - m%C3%A9thode%20du%20r%C3%A9sultat%20%C3%A9tendu
Record 1, Spanish
Record 1, Textual support, Spanish
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