TERMIUM Plus®

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

ACCOUNTING RULES [1 record]

Record 1 2002-09-19

English

Subject field(s)
  • Accounting
DEF

Accounting principles that have been given formal recognition by a standard-setting body.

OBS

Compare to "generally accepted accounting principles".

OBS

Terms usually used in the plural.

Key term(s)
  • accounting standard
  • accounting principle

French

Domaine(s)
  • Comptabilité
DEF

Règles adoptées par les organisations comptables professionnelles (au Canada, le Conseil des normes comptables de l'Institut Canadien des Comptables Agréés) ou d'autres organismes comme le Financial Accounting Standards Board (U.S.) et l'International Accounting Standards Committee (IASC), et portant sur la façon précise de comptabiliser les opérations et les faits susceptibles de faire l'objet de différents traitements comptables.

OBS

Termes habituellement utilisés au pluriel.

Key term(s)
  • norme comptable
  • règle comptable

Spanish

Campo(s) temático(s)
  • Contabilidad
Key term(s)
  • norma de contabilidad
  • norma contable
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