TERMIUM Plus®

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

INCOME CONTINUING OPERATIONS [1 record]

Record 1 1999-02-17

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
  • Taxation
DEF

All enterprise revenues, expenses, gains, losses, and changes in accounting estimates less applicable income taxes for the accounting period except for: income (loss) from operations net of applicable income taxes; gain (loss) net of applicable income taxes on the disposal of a discontinued segment; extraordinary gains (losses) net of applicable income taxes; and the cumulative effect of a change in accounting principle ...

OBS

Compare with "results of discontinued operations".

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière
  • Fiscalité
DEF

Excédent des produits et des profits d'un exercice sur les charges et les pertes de cet exercice, compte tenu des impôts s'y rapportant, à l'exception des éléments suivants : a) les résultats, nets d'impôts, afférents aux activités abandonnées durant l'exercice et b) les éléments extraordinaires de l'exercice, nets des impôts s'y rapportant.

Spanish

Record saved

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: