TERMIUM Plus®

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

OBJECTIVE FINANCIAL STATEMENTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-06

English

Subject field(s)
  • Accounting
CONT

The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions .

French

Domaine(s)
  • Comptabilité
DEF

Énoncé fondamental, indispensable comme point de départ à l’élaboration d’un cadre conceptuel de la comptabilité, exprimant ce à quoi on tend par la publication d’états financiers à usage général, à savoir de communiquer des informations utiles à un large éventail d’utilisateurs qui ont à prendre des décisions économiques et à apprécier la façon dont la direction s’acquitte de sa responsabilité de gérance.

Spanish

Save record 1

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

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: