TERMIUM Plus®

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

DISCLOSED BASIS ACCOUNTING [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-01-08

English

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

Accounting principles used by management to prepare financial statements.

OBS

Excluding exceptional cases, these principles are generally accepted accounting principles (GAAP). When management uses stated accounting principles or policies, management must disclose them.

French

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

Principes comptables utilisés par la direction pour préparer les états financiers.

OBS

Ces principes sont, sauf dans des cas exceptionnels, les principes comptables généralement reconnus (PCGR). Quand la direction applique d'autres principes (dits principes ou conventions comptables énoncés), elle doit les divulguer.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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