TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CAPITAL MAINTENANCE CONCEPT [1 record]
Record 1 - internal organization data 2009-04-20
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- capital maintenance concept
1, record 1, English, capital%20maintenance%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- concept of capital maintenance 2, record 1, English, concept%20of%20capital%20maintenance
correct
- capital maintenance 2, record 1, English, capital%20maintenance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A principle in accounting stating that earnings can be realized only after an organization's capital has been maintained at a predetermined level. 3, record 1, English, - capital%20maintenance%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe de préservation du capital
1, record 1, French, principe%20de%20pr%C3%A9servation%20du%20capital
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe de conservation du capital 1, record 1, French, principe%20de%20conservation%20du%20capital
correct, masculine noun
- concept de maintien du capital 1, record 1, French, concept%20de%20maintien%20du%20capital
correct, see observation, masculine noun
- notion de la préservation du patrimoine 2, record 1, French, notion%20de%20la%20pr%C3%A9servation%20du%20patrimoine
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Prémisse de la définition du bénéfice comptable, suivant laquelle l'entreprise n'a vraiment réalisé de bénéfice distribuable au cours d'une période que lorsque son capital à la clôture de la période excède son capital à l'ouverture, après exclusion de toute distribution prélevée sur ce capital à l'exploitant, aux associés ou aux actionnaires, et de tout apport de capital de leur part, au cours de la période. 1, record 1, French, - principe%20de%20pr%C3%A9servation%20du%20capital
Record number: 1, Textual support number: 1 OBS
concept de maintien du capital. Terme utilisé par le Conseil des normes comptables internationales. 3, record 1, French, - principe%20de%20pr%C3%A9servation%20du%20capital
Record 1, Spanish
Record 1, Textual support, Spanish
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