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The Government of Canada’s terminology and linguistic data bank.
FINANCIAL CAPITAL MAINTENANCE CONCEPT [1 record]
Record 1 - internal organization data 2010-12-14
Record 1, English
Record 1, Subject field(s)
- Accounting
- Corporate Economics
Record 1, Main entry term, English
- financial capital maintenance concept
1, record 1, English, financial%20capital%20maintenance%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- financial capital maintenance 2, record 1, English, financial%20capital%20maintenance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A concept of capital maintenance under which the capital to be maintained is the amount of the net assets. 3, record 1, English, - financial%20capital%20maintenance%20concept
Record number: 1, Textual support number: 1 OBS
The net assets may be measured at either historical costs or at current costs and by using either nominal or constant dollars. 3, record 1, English, - financial%20capital%20maintenance%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Économie de l'entreprise
Record 1, Main entry term, French
- préservation du numéraire
1, record 1, French, pr%C3%A9servation%20du%20num%C3%A9raire
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- préservation du capital nominal 1, record 1, French, pr%C3%A9servation%20du%20capital%20nominal
correct, feminine noun
- maintien du capital financier 1, record 1, French, maintien%20du%20capital%20financier
correct, see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Version du principe de préservation du capital, en vertu de laquelle le capital à préserver correspond à la somme algébrique des éléments du patrimoine (actifs et passifs) de l'entreprise, soit l'actif net ou les capitaux propres selon les états financiers. 1, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record number: 1, Textual support number: 1 OBS
Il s'agit de la version du principe de préservation du capital que retiennent la plupart des organismes de normalisation comptable et des entreprises. L'application du principe de la préservation du numéraire vise à prévenir la distribution du bénéfice sous forme de dividendes dans le cas oû cette distribution aurait pour effet d'entamer la valeur nette du patrimoine de l'entreprise. 1, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record number: 1, Textual support number: 2 OBS
maintien du capital financier : terme utilisé par le Conseil des normes comptables internationales. 2, record 1, French, - pr%C3%A9servation%20du%20num%C3%A9raire
Record 1, Spanish
Record 1, Textual support, Spanish
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