TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
proprietorship concept [1 record]
Record 1 - internal organization data 2010-10-25
Record 1, English
Record 1, Subject field(s)
- Accounting
- Corporate Management (General)
Record 1, Main entry term, English
- proprietorship concept
1, record 1, English, proprietorship%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The previous discussion of what attribute we should account for raises the fundamental of who we should account for: should we account for the firm or the owners of the firm? This choice is sometimes phrased as the entity versus the proprietorship concept. 2, record 1, English, - proprietorship%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion de l'entreprise (Généralités)
Record 1, Main entry term, French
- postulat de la non-personnalité de l'entité
1, record 1, French, postulat%20de%20la%20non%2Dpersonnalit%C3%A9%20de%20l%27entit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe de la non-personnalité comptable 1, record 1, French, principe%20de%20la%20non%2Dpersonnalit%C3%A9%20comptable
correct, masculine noun
- postulat de la non-personnalité de l'entreprise 2, record 1, French, postulat%20de%20la%20non%2Dpersonnalit%C3%A9%20de%20l%27entreprise
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Hypothèse fondamentale portant sur la relation entre, d'une part, l'entreprise et, d'autre part, son propriétaire exploitant, ses associés ou ses actionnaires, selon laquelle on ne reconnaît pas une existence propre à l'entreprise et on n'établit aucune distinction nette entre elle et son propriétaire exploitant, ses associés ou ses actionnaires. 1, record 1, French, - postulat%20de%20la%20non%2Dpersonnalit%C3%A9%20de%20l%27entit%C3%A9
Record number: 1, Textual support number: 1 CONT
[Le postulat de la personnalité de l'entreprise] porte sur la relation entre l'entité comptable et son propriétaire et constate une existence propre à chacun, par opposition au postulat de la non-personnalité de l'entreprise [...], selon lequel on n'établit aucune distinction nette entre les deux. 2, record 1, French, - postulat%20de%20la%20non%2Dpersonnalit%C3%A9%20de%20l%27entit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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