TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
entity theory [1 record]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- entity theory
1, record 1, English, entity%20theory
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- non-proprietary view 2, record 1, English, non%2Dproprietary%20view
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The accounting theory that views an accounting entity as being separate, distinct and apart from its owners. 3, record 1, English, - entity%20theory
Record number: 1, Textual support number: 1 CONT
Under this theory, no distinct line is drawn between liabilities and owners' equity; all equities are provided to the entity by outsiders who merely have claims of different legal standing. The entity theory is reflected by the equation: Assets = Claims on assets. 3, record 1, English, - entity%20theory
Record number: 1, Textual support number: 1 OBS
Compare to "proprietary theory" and "residual equity theory." 4, record 1, English, - entity%20theory
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- théorie de l'entité distincte
1, record 1, French, th%C3%A9orie%20de%20l%27entit%C3%A9%20distincte
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- point de vue de l'entité distincte 1, record 1, French, point%20de%20vue%20de%20l%27entit%C3%A9%20distincte
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Théorie suivant laquelle, contrairement à la théorie de l'intérêt du propriétaire, on accorde à tous les bailleurs de fonds de l'entreprise un statut identique. 1, record 1, French, - th%C3%A9orie%20de%20l%27entit%C3%A9%20distincte
Record number: 1, Textual support number: 1 OBS
On n'établit pas de distinction nette entre les créanciers et le propriétaire exploitant, les associés ou les actionnaires, qui ont tous mis des ressources à la disposition de l'entreprise et, par conséquent, sont tous réputés avoir des droits sur l'actif. L'entreprise, qui possède en conséquence une identité propre, est constituée de son actif, lui-même constitué à partir des ressources mises à sa disposition, mais qu'elle exploite de façon autonome. 1, record 1, French, - th%C3%A9orie%20de%20l%27entit%C3%A9%20distincte
Record number: 1, Textual support number: 2 OBS
Selon cette théorie, l'équation comptable est exprimée sous la forme suivante : Actif = Droits sur l'actif. 1, record 1, French, - th%C3%A9orie%20de%20l%27entit%C3%A9%20distincte
Record 1, Spanish
Record 1, Textual support, Spanish
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