TERMIUM Plus®

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

PRINCIPLE CONSISTENCY [1 record]

Record 1 1999-02-09

English

Subject field(s)
  • Accounting
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.

Key term(s)
  • principle of consistency

French

Domaine(s)
  • Comptabilité
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.

OBS

principe de la continuité : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Contabilidad
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.

OBS

principio de uniformidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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

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: