TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CHANGE ACCOUNTING PRINCIPLE [2 records]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- change in accounting policy
1, record 1, English, change%20in%20accounting%20policy
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting change 2, record 1, English, accounting%20change
correct
- change in accounting principle 2, record 1, English, change%20in%20accounting%20principle
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
If a change in accounting policy is required by a new IASB standard or interpretation, the change is accounted for as required by that new pronouncement or, if the new pronouncement does not include specific transition provisions, then the change in accounting policy is applied retrospectively. 3, record 1, English, - change%20in%20accounting%20policy
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- changement de méthode comptable
1, record 1, French, changement%20de%20m%C3%A9thode%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- modification de convention comptable 2, record 1, French, modification%20de%20convention%20comptable
correct, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Passage d'une méthode comptable généralement admise à une autre méthode également admise, par exemple un changement de méthode d'évaluation des stocks par le passage de la méthode du coût moyen pondéré à la méthode du premier entré, premier sorti (PEPS). 1, record 1, French, - changement%20de%20m%C3%A9thode%20comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1993-04-28
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- change in accounting principle
1, record 2, English, change%20in%20accounting%20principle
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- modification de principe comptable
1, record 2, French, modification%20de%20principe%20comptable
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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A product of the Translation Bureau
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