TERMIUM Plus®

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

CARRYFORWARD [1 record]

Record 1 2007-06-29

English

Subject field(s)
  • Financial Accounting
DEF

Declaring an item of expense as minimal until a later time period when revenue is received.

French

Domaine(s)
  • Comptabilité générale
DEF

Action de constater prospectivement un produit, une charge, un profit ou une perte dans l'état des résultats (ou compte de résultat) d'un certain nombre d'exercices à venir.

Key term(s)
  • report à la nouvelle année
  • report au nouvel exercice

Spanish

Campo(s) temático(s)
  • Contabilidad general
CONT

Traslado de pérdidas a ejercicios futuros.

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