TERMIUM Plus®

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OBJECTIF ETATS FINANCIERS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-06

English

Subject field(s)
  • Accounting
CONT

The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions .

French

Domaine(s)
  • Comptabilité
DEF

Énoncé fondamental, indispensable comme point de départ à l’élaboration d’un cadre conceptuel de la comptabilité, exprimant ce à quoi on tend par la publication d’états financiers à usage général, à savoir de communiquer des informations utiles à un large éventail d’utilisateurs qui ont à prendre des décisions économiques et à apprécier la façon dont la direction s’acquitte de sa responsabilité de gérance.

Spanish

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