TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILITE AUDACIEUSE [1 record]
Record 1 - internal organization data 2012-04-03
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- aggressive accounting
1, record 1, English, aggressive%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The practice of inappropriately misconstruing income statements for the purpose of pleasing investors and inflating stock prices. 2, record 1, English, - aggressive%20accounting
Record number: 1, Textual support number: 1 CONT
Hiding losses within subsidiary companies, not capitalizing expenses and accounting revenues are only some of the examples of "cooking the books." Aggressive accounting has been in the recent spotlight as companies are being caught attempting to increase revenue inappropriately. 2, record 1, English, - aggressive%20accounting
Record number: 1, Textual support number: 1 OBS
aggressive accounting: term published in the Journal officiel by the Commission générale de terminologie et de néologie of the Government of France. 3, record 1, English, - aggressive%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- comptabilité audacieuse
1, record 1, French, comptabilit%C3%A9%20audacieuse
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité flatteuse 2, record 1, French, comptabilit%C3%A9%20flatteuse%20
correct, feminine noun, France
- comptabilité agressive 3, record 1, French, comptabilit%C3%A9%20agressive
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Pratique qui consiste à donner une représentation avantageuse des performances et de la situation financière d’une entreprise en exploitant jusqu’à la limite les possibilités offertes par les règles comptables. 2, record 1, French, - comptabilit%C3%A9%20audacieuse
Record number: 1, Textual support number: 1 CONT
Des entreprises ont même utilisé ces fonds pour truquer leur bilan, utilisant ce qu’on appelle la méthode de la «comptabilité agressive» pour faire croire que les excédents des fonds de pension faisaient partie de leurs profits. 3, record 1, French, - comptabilit%C3%A9%20audacieuse
Record number: 1, Textual support number: 1 OBS
comptabilité agressive : terme et définition publiés au Journal officiel par la Commission générale de terminologie et de néologie du gouvernement de France. 4, record 1, French, - comptabilit%C3%A9%20audacieuse
Record 1, Spanish
Record 1, Textual support, Spanish
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