TERMIUM Plus®

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

VENTURE ACCOUNTING [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-11

English

Subject field(s)
  • Financial Accounting
DEF

The method of accounting for a specific business undertaking in which all costs and revenues prior to completion are carried forward as a net figure in the balance sheet of the venturer. It is used in situations where the undertaking is exposed to a high degree of risk so that the financial outcome is not determinable until the undertaking is completed.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation d'opérations comportant le plus souvent des risques élevés, qui consiste à ne déterminer le résultat de ces opérations que lorsqu'elles sont terminées et à présenter entre-temps au bilan l'excédent des produits sur les coûts ou, le cas échéant, l'excédent des coûts sur les produits.

Key term(s)
  • comptabilité des opérations spéculatives

Spanish

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