TERMIUM Plus®

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

COMPTABILITE PUBLIQUE [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-15

English

Subject field(s)
  • Financial Accounting
DEF

The profession of the public accountant; specifically, the offering to the public of independent professional accounting skills consisting principally of the design and installation of financial and cost systems of accounting, audits, investigations, reports (certificates) based on audits, advice on management structure and financial policies, and income-tax service.

OBS

The services of the public accountant are offered to the public generally, as contrasted with the employment of a private accountant on a full-time basis by a single business enterprise.

French

Domaine(s)
  • Comptabilité générale
DEF

Profession exercée par l'expert-comptable.

OBS

Au Québec, la Loi sur les comptables agréés parle de «comptabilité publique» plutôt que d'«expertise comptable» même si, en fait, le terme «comptabilité publique» est l'équivalent de «government accounting».

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Record 2 2010-02-15

English

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

[The] accounting concerned with the underlying principles and the classification, recording, analysis and interpretation of the financial position and operating results of municipal, provincial, national and other governmental units.

French

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

Comptabilité dont l'objet est de rassembler et de communiquer des informations essentiellement financières, le plus souvent en valeurs monétaires, au sujet des activités économiques de l'État, d'une collectivité ou d'un autre organisme public, en vue de présenter les effets de ces activités sur la situation financière, les résultats de fonctionnement et l'évolution de la situation financière, généralement sous la forme d'états financiers, en conformité avec les principes comptables propres au secteur public.

Spanish

Campo(s) temático(s)
  • Contabilidad pública
  • Verificación (Contabilidad)
DEF

Conjunto de normas que regulan la gestión administrativa del Estado. Establece los principios de funcionamiento de las cuentas, los métodos de control y una adaptación del plan general de contabilidad a las actividades del sector público.

OBS

contabilidad del sector público: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • contabilidad estatal
  • contabilidad gubernamental
Save record 2

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