TERMIUM Plus®

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

OWNERS EQUITY ACCOUNT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-09-07

English

Subject field(s)
  • Financial Accounting
  • Investment
DEF

An account for part or all of the owners' equity, often limited to that portion of the owners' equity that is deemed to be permanent.

CONT

Owner's equity is shown ... on the right side of the accounting equation and on the right side of the balance sheet. Therefore, the owner's equity account increases on the credit side ... and decreases on the debit side.

French

Domaine(s)
  • Comptabilité générale
  • Investissements et placements
DEF

Compte dans lequel figurent les capitaux investis, le plus souvent en permanence, dans l'entité.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Inversiones
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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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