TERMIUM Plus®

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

GROSS REPORTING [1 record]

Record 1 1997-02-20

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
CONT

To identify internal transactions and eliminate the double counting of revenues and expenditures for government-wide reporting purposes, standard object 15 and 16 identify expenditure and revenue transactions which are internal to the government. ... Standard objects 15 and 16 apply for government-wide reporting on a net basis only. For gross reporting purposes, all their transactions can be related back to standard objects 01 to 14.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
CONT

Afin de bien cerner les opérations internes et d'éviter la double comptabilisation des recettes et des dépenses dans les rapports établis à l'échelle de l'administration fédérale, les articles courants 15 et 16 ont été créés pour isoler les opérations de dépenses et de recettes qui s'effectuent à l'intérieur de l'administration fédérale. [...] Les articles courants 15 et 16 servent à faire rapport des résultats nets des opérations de toute l'administration fédérale. Pour l'établissement de rapports renfermant des données brutes, il est possible de rattacher les opérations aux articles courants 0 à 14.

Spanish

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