TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONVENTION COMPTABLE [3 records]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accounting postulate
1, record 1, English, accounting%20postulate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting concept 2, record 1, English, accounting%20concept
correct
- underlying assumption 3, record 1, English, underlying%20assumption
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Any of a series of axioms or assumptions constituting the supposed basis of a system of thought or an organized field of endeavor. 4, record 1, English, - accounting%20postulate
Record number: 1, Textual support number: 1 OBS
accounting concept: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 5, record 1, English, - accounting%20postulate
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- postulat comptable
1, record 1, French, postulat%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- hypothèse de base 2, record 1, French, hypoth%C3%A8se%20de%20base
correct, feminine noun
- convention comptable 3, record 1, French, convention%20comptable
see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Hypothèse fondamentale concernant l'environnement économique, politique et sociologique dans lequel baigne la comptabilité, hypothèse qui est considérée comme incontestable sans pour autant pouvoir ou devoir être démontrée. 2, record 1, French, - postulat%20comptable
Record number: 1, Textual support number: 1 CONT
Les postulats comptables font partie de la grande famille des principes comptables, et ils revêtent un caractère transcendant sur les autres principes. Les postulats comptables portent notamment sur la continuité de l'exploitation, l'échange, l'indépendance des exercices, la personnalité de l'entité et l'unité monétaire. 2, record 1, French, - postulat%20comptable
Record number: 1, Textual support number: 1 OBS
postulat comptable; convention comptable : termes extraits du «Glossaire de l’économie» et reproduits avec l’autorisation de l’Organisation de coopération et de développement économiques. 4, record 1, French, - postulat%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2013-10-25
Record 2, English
Record 2, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- accounting policies
1, record 2, English, accounting%20policies
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The specific accounting principles followed by an organization and the procedures for applying those principles. 2, record 2, English, - accounting%20policies
Record 2, Key term(s)
- accounting policy
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- conventions comptables
1, record 2, French, conventions%20comptables
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- règles et méthodes comptables 2, record 2, French, r%C3%A8gles%20et%20m%C3%A9thodes%20comptables
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règles et méthodes particulières qu'une entité adopte en matière de comptabilité. 2, record 2, French, - conventions%20comptables
Record 2, Key term(s)
- convention comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
- Contabilidad pública
Record 2, Main entry term, Spanish
- políticas de contabilidad
1, record 2, Spanish, pol%C3%ADticas%20de%20contabilidad
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-11-08
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- accounting convention
1, record 3, English, accounting%20convention
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Any method, procedure, or collection of methods and procedures, extensively used in an accounting practice. 2, record 3, English, - accounting%20convention
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- convention comptable
1, record 3, French, convention%20comptable
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode ou procédé comptable dont l'usage est généralement répandu et admis dans la pratique. 1, record 3, French, - convention%20comptable
Record 3, Spanish
Record 3, Textual support, Spanish
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