TERMIUM Plus®

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

TRAITEMENT COMPTABLE RESERVE OPTIONS ACTIONS [1 record]

Record 1 2007-12-03

English

Subject field(s)
  • Special-Language Phraseology
  • Accounting
CONT

Understanding the accounting treatment of stock options and stock-based incentives, and the economic impact of such compensation on annual cash flow is important for merger and acquisition personnel, valuators, CFOs [chief financial officers] and most legal counsel for a variety of purposes.

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Comptabilité
CONT

Il est important pour le personnel affecté aux fusions et acquisitions, les évaluateurs, les directeurs financiers et la plupart des conseillers juridiques de comprendre le traitement comptable réservé aux options sur actions et aux encouragements à base d'actions ainsi que l'incidence économique de ce type de rémunération sur les flux de trésorerie annuels, le cas échéant.

Spanish

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