Traduction de «méthode de la comptabilité d'exercice » (Français → Anglais) :

accruals basis

accrual accounting | accrual basis | accrual basis of accounting | accrual method | full accrual accounting

accrual accounting [ accrual basis of accounting | accrual basis | accrual method | full accrual accounting | accrual method of accounting | accrual accounting method ]

modified accrual accounting [ modified accrual basis | modified accrual method | modified accrual basis of accounting ]

modified accrual accounting | modified accrual basis | modified accrual basis of accounting | modified accrual method

cash basis of accounting | cash basis | cash-based accounting system | cash-based accounting

accounting on a receivable-payable basis | accrual accounting | accrual basis accounting | accrual basis of accounting | accruals accounting

lay down, where required by the use of a computerised stock registers system, the place where certain obligatory information is to be entered on documents accompanying consignments of wine products where transport commences on their territory, provided that the layout of the models referred to in Article 31(1)(c)(i) is not altered.

If I could try to make it more meaningful for you to understand the basic components, we'd be looking at accrual accounting and budgeting concepts, at the estimates and basically how we could have a better understanding of what the estimates are all about and sharing that, then the same thing with the public accounts and making a linkage between the budget, the estimates, and the public accounts, then looking at the impacts of full accrual accounting on the public accounts—I think a lot of individuals are not fully aware of the implications of that kind of linkage—the impacts of full accrual accounting at the departmental level, and then ...[+++] trying to bring it home in terms of the impacts of accrual budgeting on the estimates and appropriations.

With the introduction of accrual accounting—and we've never had a full accrual accounting in the federal government before—we'll be moving to a new way of recording our expenditures and reporting to Parliament transactions that have not been traditionally reported in that manner.

It means that you'll be leaving the cash approach—partial accrual, if you wish, what used to be pure cash—you'll be leaving that world where for several years now you have been accustomed to seeing the estimates presented to you in a certain format.