TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CRITERIO CONTABLE [1 record]
Record 1 - internal organization data 1999-02-09
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- consistency principle
1, record 1, English, consistency%20principle
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting principle which stipulates that accounting principles should be applied on a consistent basis from year to year during the preparation and presentation of the financial statements. 1, record 1, English, - consistency%20principle
Record 1, Key term(s)
- principle of consistency
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe de la permanence des méthodes
1, record 1, French, principe%20de%20la%20permanence%20des%20m%C3%A9thodes
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- principe de fixité 2, record 1, French, principe%20de%20fixit%C3%A9
correct, masculine noun
- principe de la continuité des méthodes 3, record 1, French, principe%20de%20la%20continuit%C3%A9%20des%20m%C3%A9thodes
correct, masculine noun
- principe de la continuité 4, record 1, French, principe%20de%20la%20continuit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Principe comptable voulant que l'on utilise les mêmes méthodes comptables d'un exercice à l'autre de manière à maintenir la comparabilité des états financiers (ou comptes annuels) et ainsi prévenir les méprises que pourrait causer l'application de méthodes comptables différentes au cours d'exercices distincts. 2, record 1, French, - principe%20de%20la%20permanence%20des%20m%C3%A9thodes
Record number: 1, Textual support number: 1 OBS
principe de la continuité : terme extrait du CAPITAL Business Dictionary et reproduit avec l'autorisation de LID Editorial Empresarial. 5, record 1, French, - principe%20de%20la%20permanence%20des%20m%C3%A9thodes
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- principio de uniformidad
1, record 1, Spanish, principio%20de%20uniformidad
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Principio contable que obliga a la empresa, una vez adoptado un criterio en la aplicación de los principios contables, a mantenerlo en el tiempo, aplicándolo a todos los elementos patrimoniales. 1, record 1, Spanish, - principio%20de%20uniformidad
Record number: 1, Textual support number: 1 OBS
principio de uniformidad: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - principio%20de%20uniformidad
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