TERMIUM Plus®

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

accounting concepts [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-05-10

English

Subject field(s)
  • Accounting
DEF

The basic assumptions derived from the economic and social environment, including the uses to which accounting information is put, which underlie the development of accounting principles.

French

Domaine(s)
  • Comptabilité
DEF

Hypothèses fondamentales concernant l'environnement économique, politique et sociologique dans lequel baigne la comptabilité, hypothèses qui sont considérées comme incontestables sans pour autant pouvoir ou devoir être démontrées.

OBS

Les postulats comptables font partie de la grande famille des principes comptables, et ils revêtent un caractère transcendant sur les autres principes.

Spanish

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