TERMIUM Plus®

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ESTABLISHED HISTORICAL PATTERN [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-06-02

English

Subject field(s)
  • Accounting
OBS

Accounting estimates that do not have an established historical pattern or that have wide ranges for the zone or reasonableness.

French

Domaine(s)
  • Comptabilité
OBS

Des estimations comptables qui ne se fondent pas sur une courbe historique établie ou pour lesquelles la fourchette jugée raisonnable est large.

OBS

Source(s) : Note d'orientation sur la vérification des états financiers sur lesquels des éléments environnementaux ont une incidence.

Spanish

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