TERMIUM Plus®

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POSITIVE THEORY ACCOUNTING [1 record]

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Record 1 2007-03-20

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Théorie par laquelle on tente d'expliquer et éventuellement de prédire certains comportements en comptabilité, essentiellement en se fondant sur l'observation et la description des comportements passés, sans porter de jugement sur la validité de ces comportements, notamment ce qui motive les dirigeants d'entreprise dans le processus de sélection des méthodes comptables parmi toutes les méthodes généralement admises, ainsi que leurs réactions, favorables ou non, à la suite de l'adoption de nouvelles normes par les organismes de normalisation comptable.

Spanish

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