TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
SEPARATE ENTITY ASSUMPTION [1 record]
Record 1 - internal organization data 2006-12-22
Record 1, English
Record 1, Subject field(s)
- Accounting
- Corporate Management (General)
Record 1, Main entry term, English
- entity concept
1, record 1, English, entity%20concept
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- entity assumption 2, record 1, English, entity%20assumption
correct
- separate entity assumption 3, record 1, English, separate%20entity%20assumption
correct
- concept of the accounting entity 3, record 1, English, concept%20of%20the%20accounting%20entity
correct
- economic entity assumption 3, record 1, English, economic%20entity%20assumption
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The accounting concept which views an accounting entity as being separate, distinct and apart from its owners. 2, record 1, English, - entity%20concept
Record number: 1, Textual support number: 1 OBS
Compare to "proprietorship concept". 4, record 1, English, - entity%20concept
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Gestion de l'entreprise (Généralités)
Record 1, Main entry term, French
- postulat de la personnalité de l'entité
1, record 1, French, postulat%20de%20la%20personnalit%C3%A9%20de%20l%27entit%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe de la personnalité comptable 1, record 1, French, principe%20de%20la%20personnalit%C3%A9%20comptable
correct, masculine noun
- principe de l'entité distincte 1, record 1, French, principe%20de%20l%27entit%C3%A9%20distincte
correct, masculine noun
- concept de l'entité entreprise 1, record 1, French, concept%20de%20l%27entit%C3%A9%20entreprise
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Hypothèse fondamentale portant sur la relation entre, d'une part, l'entreprise et, d'autre part, son propriétaire exploitant, ses associés ou ses actionnaires, en vertu de laquelle on constate une existence propre à chacun, permettant de comptabiliser l'activité de l'entreprise d'une manière séparée de son propriétaire exploitant, de ses associés, de ses actionnaires ou de toute autre entité économique. 1, record 1, French, - postulat%20de%20la%20personnalit%C3%A9%20de%20l%27entit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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