TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
POSTE EXTRAORDINAIRE [1 record]
Record 1 - internal organization data 2015-08-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- extraordinary item
1, record 1, English, extraordinary%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A gain, loss or provision for loss that results from an occurrence that is not typical of the normal business activities of the organization, is not expected to occur over a period of years, and does not depend primarily on decisions or determinations of owners or managers. 2, record 1, English, - extraordinary%20item
Record number: 1, Textual support number: 1 OBS
Compare to "unusual item." 3, record 1, English, - extraordinary%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- élément extraordinaire
1, record 1, French, %C3%A9l%C3%A9ment%20extraordinaire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- poste extraordinaire 2, record 1, French, poste%20extraordinaire
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Produit, charge, profit ou perte résultant d'une opération ou d'un fait caractérisé par sa non-fréquence, c'est-à-dire qu'il n'est pas tenu pour susceptible de se répéter fréquemment au cours des prochains exercices, et par sa nature inhabituelle, c'est-à-dire qu'il n'est pas typique des activités normales de l'entité. 3, record 1, French, - %C3%A9l%C3%A9ment%20extraordinaire
Record number: 1, Textual support number: 1 OBS
Au Canada, s'ajoute une troisième caractéristique, soit celle du non-contrôle, c'est-à-dire que l'opération ou le fait ne découle pas principalement de décisions ou d'une appréciation de la direction ou du propriétaire exploitant des associés ou des actionnaires de l'entité. 3, record 1, French, - %C3%A9l%C3%A9ment%20extraordinaire
Record number: 1, Textual support number: 2 OBS
Comparer avec «élément exceptionnel». 4, record 1, French, - %C3%A9l%C3%A9ment%20extraordinaire
Record 1, Spanish
Record 1, Textual support, Spanish
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