TERMIUM Plus®

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

REGLE ACHEVEMENT TRAVAUX [1 record]

Record 1 2001-07-23

English

Subject field(s)
  • Government Accounting
OBS

completed performance: Where there is an indeterminate number of acts to be performed over an indeterminate period of time, or where the final act is so significant in the overall service transaction, revenue is recognized when that final act is performed. ... The application of this method could be difficult in accounting systems that maintain data primarily based on transaction origination ...

Key term(s)
  • completed-performance rule

French

Domaine(s)
  • Comptabilité publique
OBS

Règle de la comptabilité publique applicable en France.

OBS

service fait : En matière de comptabilité publique, prestation exécutée par le créancier de l'administration et qui doit être justifiée pour permettre le paiement des dépenses publiques. La constatation du service fait est une des opérations de la procédure d'exécution de ces dépenses.

Key term(s)
  • règle de l'achèvement des travaux
  • règle de constatation à l'achèvement des travaux

Spanish

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