TERMIUM Plus®

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QUALITATIVE CHARACTERISTICS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-29

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Dans un cadre conceptuel pour la préparation et la présentation des états financiers, [l'ensembles des] attributs qui font que l'information contenue dans les états financiers est utile aux utilisateurs.

CONT

Les quatre principales qualités qui caractérisent l'information financière sont la compréhensibilité, la pertinence, la fiabilité et la comparabilité.

Spanish

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