TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONSERVATISM [2 records]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Atmospheric Physics
Record 1, Main entry term, English
- conservatism
1, record 1, English, conservatism
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Constancy with time of a given physical property during a specific process. 2, record 1, English, - conservatism
Record 1, French
Record 1, Domaine(s)
- Physique de l'atmosphère
Record 1, Main entry term, French
- conservatisme
1, record 1, French, conservatisme
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Constance dans le temps d'une propriété physique déterminée au cours d'un processus donné. 2, record 1, French, - conservatisme
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Física de la atmósfera
Record 1, Main entry term, Spanish
- conservatividad 1, record 1, Spanish, conservatividad
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Constancia en el tiempo de una propiedad determinada en el curso de un proceso físico dado. 1, record 1, Spanish, - conservatividad
Record 2 - internal organization data 2011-06-16
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- conservatism principle
1, record 2, English, conservatism%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- conservatism 2, record 2, English, conservatism
correct
- principle of conservatism 3, record 2, English, principle%20of%20conservatism
correct
- prudence concept 4, record 2, English, prudence%20concept
correct, see observation, Great Britain
- prudence principle 5, record 2, English, prudence%20principle
correct, Great Britain
- prudence 4, record 2, English, prudence
correct, see observation, Great Britain
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The accounting convention that in a situation when there are acceptable accounting alternatives, stipulates the choice of the one that produces lower current amounts for net income and net assets. 6, record 2, English, - conservatism%20principle
Record number: 2, Textual support number: 1 CONT
The major consequences of the principle of conservatism are (1) the understatement of asset values and owners' equity, (2) the understatement of current income, and (3) the overstatement of future income, other things being equal. 3, record 2, English, - conservatism%20principle
Record number: 2, Textual support number: 1 OBS
prudence concept; prudence: terms used by the IASB [International Accounting Standards Board]. 7, record 2, English, - conservatism%20principle
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- principe de prudence
1, record 2, French, principe%20de%20prudence
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- prudence 2, record 2, French, prudence
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Principe voulant que l'on choisisse, parmi les différentes méthodes généralement admises pour comptabiliser une opération ou un fait, celle qui risque le moins de surévaluer l'actif, les produits ou les profits ou de sous-évaluer le passif, les charges ou les pertes. 2, record 2, French, - principe%20de%20prudence
Record number: 2, Textual support number: 1 CONT
La prudence se justifie notamment lorsque l'on doit poser des jugements ou procéder à des estimations dans des situations d'incertitude (par exemple la recouvrabilité des créances douteuses, la durée de vie utile probable des immobilisations et les réclamations futures au titre de garanties) susceptibles de grever le patrimoine et les résultats. Cependant, la prudence ne justifie pas une sous-évaluation délibérée de l'actif net et du résultat net. 2, record 2, French, - principe%20de%20prudence
Record number: 2, Textual support number: 1 OBS
Selon ce principe, une moins-value, une charge ou une perte est constatée dès lors qu'elle entre dans le domaine des éventualités. En revanche, une plus-value, un produit ou un profit n'est constaté que s'il est effectivement réalisé. 2, record 2, French, - principe%20de%20prudence
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- principio de prudencia
1, record 2, Spanish, principio%20de%20prudencia
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Principio contable que induce a contabilizar como beneficios únicamente los conseguidos en la fecha de cierre del ejercicio, y que por el contrario, se contabilicen los riesgos y pérdidas previsibles en el momento en que se prevean y sean susceptibles de una evaluación racional. 1, record 2, Spanish, - principio%20de%20prudencia
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