TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounting principles [4 records]
Record 1 - external organization data 2019-04-26
Record 1, English
Record 1, Subject field(s)
- Compartment - Royal Canadian Mounted Police (RCMP)
Record 1, Main entry term, English
- accounting principles
1, record 1, English, accounting%20principles
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Financial Information Strategy (FIS). 1, record 1, English, - accounting%20principles
Record 1, French
Record 1, Domaine(s)
- Tiroir - Gendarmerie royale du Canada (GRC)
Record 1, Main entry term, French
- principes comptables
1, record 1, French, principes%20comptables
correct, plural masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Stratégie d'information financière (SIF). 1, record 1, French, - principes%20comptables
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-02-28
Record 2, English
Record 2, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- accounting principles
1, record 2, English, accounting%20principles
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting standards 2, record 2, English, accounting%20standards
correct, plural, familiar
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The basic rules which give guidance in the measurement, classification and interpretation of financial information, as well as in the presentation of this information in the financial statements. 3, record 2, English, - accounting%20principles
Record number: 2, Textual support number: 1 OBS
accounting principles; accounting standards: terms usually used in the plural. 4, record 2, English, - accounting%20principles
Record 2, Key term(s)
- accounting principle
- accounting standard
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- principes comptables
1, record 2, French, principes%20comptables
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règles fondamentales gouvernant la mesure, le classement et la synthèse des informations d'ordre économique, ainsi que leur présentation dans les états financiers. 2, record 2, French, - principes%20comptables
Record number: 2, Textual support number: 1 OBS
principes comptables : terme habituellement utilisé au pluriel. 3, record 2, French, - principes%20comptables
Record 2, Key term(s)
- principe comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
- Contabilidad pública
Record 2, Main entry term, Spanish
- criterios contables
1, record 2, Spanish, criterios%20contables
correct, masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- principios de contabilidad 2, record 2, Spanish, principios%20de%20contabilidad
correct, masculine noun, plural
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Conjunto de normas o principios de valoración de activos, devengo de ingresos y gastos, dotación de provisiones y actualización de cifras históricas, recomendadas o exigidas por la profesión contable y/o la Administración para que la contabilidad de la empresa refleje de la forma más ajustada posible su realidad económica subyacente. 1, record 2, Spanish, - criterios%20contables
Record number: 2, Textual support number: 1 CONT
Los principios de contabilidad que establecen la base para cuantificar las operaciones del ente económico y su presentación, son: el valor histórico original, el negocio en marcha y la dualidad económica. 3, record 2, Spanish, - criterios%20contables
Record number: 2, Textual support number: 1 OBS
criterios contables; principios de contabilidad: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - criterios%20contables
Record 2, Key term(s)
- criterio contable
- principio contable
- principio de contabilidad
Record 3 - internal organization data 2006-06-08
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- accounting principles
1, record 3, English, accounting%20principles
correct, plural
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
accounting principles: term usually used in the plural. 2, record 3, English, - accounting%20principles
Record 3, Key term(s)
- accounting principle
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- principes comptables
1, record 3, French, principes%20comptables
correct, masculine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- principes généraux 1, record 3, French, principes%20g%C3%A9n%C3%A9raux
correct, masculine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Ensemble des éléments composant la théorie comptable, qui comprennent les postulats et les principes justifiant les règles comptables généralement admises et servent de guide dans le choix des méthodes comptables à appliquer selon les circonstances. 1, record 3, French, - principes%20comptables
Record number: 3, Textual support number: 1 OBS
principes comptables; principes généraux : termes habituellement utilisés au pluriel. 2, record 3, French, - principes%20comptables
Record 3, Key term(s)
- principe comptable
- principe général
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2002-09-19
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- accounting standards
1, record 4, English, accounting%20standards
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- accounting principles 2, record 4, English, accounting%20principles
correct
- accounting rules 3, record 4, English, accounting%20rules
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
Accounting principles that have been given formal recognition by a standard-setting body. 4, record 4, English, - accounting%20standards
Record number: 4, Textual support number: 1 OBS
Compare to "generally accepted accounting principles". 5, record 4, English, - accounting%20standards
Record number: 4, Textual support number: 2 OBS
Terms usually used in the plural. 5, record 4, English, - accounting%20standards
Record 4, Key term(s)
- accounting standard
- accounting principle
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- normes comptables
1, record 4, French, normes%20comptables
correct, feminine noun, plural
Record 4, Abbreviations, French
Record 4, Synonyms, French
- règles comptables 2, record 4, French, r%C3%A8gles%20comptables
correct, feminine noun, plural
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Règles adoptées par les organisations comptables professionnelles (au Canada, le Conseil des normes comptables de l'Institut Canadien des Comptables Agréés) ou d'autres organismes comme le Financial Accounting Standards Board (U.S.) et l'International Accounting Standards Committee (IASC), et portant sur la façon précise de comptabiliser les opérations et les faits susceptibles de faire l'objet de différents traitements comptables. 3, record 4, French, - normes%20comptables
Record number: 4, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 4, record 4, French, - normes%20comptables
Record 4, Key term(s)
- norme comptable
- règle comptable
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad
Record 4, Main entry term, Spanish
- normas de contabilidad
1, record 4, Spanish, normas%20de%20contabilidad
correct, feminine noun, plural
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- normas contables 2, record 4, Spanish, normas%20contables
correct, feminine noun, plural
Record 4, Textual support, Spanish
Record 4, Key term(s)
- norma de contabilidad
- norma contable
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