TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONSISTENCY PRINCIPLE [3 records]
Record 1 - internal organization data 1999-04-28
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- uniformity
1, record 1, English, uniformity
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- consistency principle 1, record 1, English, consistency%20principle
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- uniformité
1, record 1, French, uniformit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- homogénéité 1, record 1, French, homog%C3%A9n%C3%A9it%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Principe selon lequel, pour un exercice donné, les mêmes méthodes ou principes comptables doivent être appliqués dans l'ensemble de l'entité ou de son périmètre comptable, ou encore les méthodes comptables choisies par l'entité doivent être identiques à celles adoptées par les autres entités du même secteur d'activité. 1, record 1, French, - uniformit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-02-09
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- consistency principle
1, record 2, English, consistency%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
An accounting principle which stipulates that accounting principles should be applied on a consistent basis from year to year during the preparation and presentation of the financial statements. 1, record 2, English, - consistency%20principle
Record 2, Key term(s)
- principle of consistency
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- principe de la permanence des méthodes
1, record 2, French, principe%20de%20la%20permanence%20des%20m%C3%A9thodes
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- principe de fixité 2, record 2, French, principe%20de%20fixit%C3%A9
correct, masculine noun
- principe de la continuité des méthodes 3, record 2, French, principe%20de%20la%20continuit%C3%A9%20des%20m%C3%A9thodes
correct, masculine noun
- principe de la continuité 4, record 2, French, principe%20de%20la%20continuit%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Principe comptable voulant que l'on utilise les mêmes méthodes comptables d'un exercice à l'autre de manière à maintenir la comparabilité des états financiers (ou comptes annuels) et ainsi prévenir les méprises que pourrait causer l'application de méthodes comptables différentes au cours d'exercices distincts. 2, record 2, French, - principe%20de%20la%20permanence%20des%20m%C3%A9thodes
Record number: 2, Textual support number: 1 OBS
principe de la continuité : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 5, record 2, French, - principe%20de%20la%20permanence%20des%20m%C3%A9thodes
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- principio de uniformidad
1, record 2, Spanish, principio%20de%20uniformidad
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 obliga a la empresa, una vez adoptado un criterio en la aplicación de los principios contables, a mantenerlo en el tiempo, aplicándolo a todos los elementos patrimoniales. 1, record 2, Spanish, - principio%20de%20uniformidad
Record number: 2, Textual support number: 1 OBS
principio de uniformidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 2, Spanish, - principio%20de%20uniformidad
Record 3 - internal organization data 1995-08-24
Record 3, English
Record 3, Subject field(s)
- Environmental Management
- Environmental Economics
- Environmental Law
- Law of the Sea
Record 3, Main entry term, English
- consistency principle
1, record 3, English, consistency%20principle
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Source: United Nations Conference on the Law of the Sea, Rio. 1, record 3, English, - consistency%20principle
Record 3, French
Record 3, Domaine(s)
- Gestion environnementale
- Économie environnementale
- Droit environnemental
- Droit de la mer
Record 3, Main entry term, French
- principe de concordance
1, record 3, French, principe%20de%20concordance
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
L'un des 3 grands principes du nouveau droit international de l'environnement : prudence, prévention des effets néfastes, concordance. 1, record 3, French, - principe%20de%20concordance
Record 3, Spanish
Record 3, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: