TERMIUM Plus®

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BENCHMARK TREATMENT [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 2006-07-20

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Dans les normes comptables internationales et dans les normes françaises, traitement comptable qui, là où plusieurs sont autorisés, est considéré comme celui à envisager en premier et par rapport auquel doit se faire le choix.

OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board - IASB) fait usage de «traitement de référence» pour décrire la notion.

Spanish

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