TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

BUSINESS ENTITY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-09-07

English

Subject field(s)
  • Financial Accounting
DEF

Every business unit or enterprise [that] is treated in accounting as a separate entity, with the affairs of the business and those of the owner or owners being kept entirely separate.

French

Domaine(s)
  • Comptabilité générale
DEF

Hypothèse fondamentale portant sur la relation entre [...] l'entreprise et [...] son propriétaire exploitant, ses associés ou ses actionnaires, en vertu de laquelle on constate une existence propre à chacun, permettant de comptabiliser l'activité de l'entreprise d'une manière séparée de son propriétaire exploitant, de ses associés, de ses actionnaires ou de toute autre entité économique.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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