TERMIUM Plus®

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

principles-based approach [1 record]

Record 1 2010-09-08

English

Subject field(s)
  • Corporate Management (General)
  • Accounting
CONT

Principles-based approach: Means moving away from dictating through detailed, prescriptive rules and supervisory actions how firms should operate their business.

Key term(s)
  • principles based approach

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Comptabilité
DEF

Démarche des normalisateurs qui privilégient la rédaction de normes énonçant les principes devant guider ceux qui devront appliquer les normes, plutôt que les seules règles découlant de ces principes.

Key term(s)
  • approche basée sur les principes

Spanish

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