It was for a service that you received, either in the year or shortly thereafter. Now, when we see these large transfers of money for payment of services that will not be made for several years — in fact, even transfers between the federal government and the provinces, in some cases, or to foundations — the accounting profession is starting to question: is the accounting around these transfers appropriate?
De nos jours, lorsqu'on voit le transfert de grandes sommes pour le paiement de services à recevoir dans plusieurs années — même les transferts entre le gouvernement fédéral et les provinces, et dans certains cas les fondations —, les spécialistes doutent du bien-fondé de cette façon de faire.