TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CRITERIOS CONTABLES [1 record]
Record 1 - internal organization data 2014-02-28
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- accounting principles
1, record 1, English, accounting%20principles
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- accounting standards 2, record 1, English, accounting%20standards
correct, plural, familiar
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The basic rules which give guidance in the measurement, classification and interpretation of financial information, as well as in the presentation of this information in the financial statements. 3, record 1, English, - accounting%20principles
Record number: 1, Textual support number: 1 OBS
accounting principles; accounting standards: terms usually used in the plural. 4, record 1, English, - accounting%20principles
Record 1, Key term(s)
- accounting principle
- accounting standard
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- principes comptables
1, record 1, French, principes%20comptables
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Règles fondamentales gouvernant la mesure, le classement et la synthèse des informations d'ordre économique, ainsi que leur présentation dans les états financiers. 2, record 1, French, - principes%20comptables
Record number: 1, Textual support number: 1 OBS
principes comptables : terme habituellement utilisé au pluriel. 3, record 1, French, - principes%20comptables
Record 1, Key term(s)
- principe comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- criterios contables
1, record 1, Spanish, criterios%20contables
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- principios de contabilidad 2, record 1, Spanish, principios%20de%20contabilidad
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Conjunto de normas o principios de valoración de activos, devengo de ingresos y gastos, dotación de provisiones y actualización de cifras históricas, recomendadas o exigidas por la profesión contable y/o la Administración para que la contabilidad de la empresa refleje de la forma más ajustada posible su realidad económica subyacente. 1, record 1, Spanish, - criterios%20contables
Record number: 1, Textual support number: 1 CONT
Los principios de contabilidad que establecen la base para cuantificar las operaciones del ente económico y su presentación, son: el valor histórico original, el negocio en marcha y la dualidad económica. 3, record 1, Spanish, - criterios%20contables
Record number: 1, Textual support number: 1 OBS
criterios contables; principios de contabilidad: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - criterios%20contables
Record 1, Key term(s)
- criterio contable
- principio contable
- principio de contabilidad
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