TERMIUM Plus®

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OBJECTIVE STATE MIND [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
DEF

A state of mind that results in the application of unbiased judgment in arriving at an opinion or decision in a given situation.

French

Domaine(s)
  • Comptabilité
DEF

Attitude intellectuelle du professionnel comptable qui, dans l’exécution d’une mission, est et paraît être libre de tout lien qui pourrait introduire un élément de parti pris dans son jugement professionnel, et conserve une attitude objective lui permettant de s’acquitter de ses responsabilités et de tirer ses conclusions avec impartialité.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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