TERMIUM Plus®

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

RECOGNITION PRINCIPLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-04-16

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

An accounting principle governing the inclusion of an item in the financial statements of an entity.

OBS

This principle does not apply to the notes to the financial statements.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Principe comptable qui régit la constatation d'un élément dans les états financiers d'une entité.

OBS

Ce principe ne vise pas les notes afférentes aux états financiers.

Spanish

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