TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REGLE COMPTABLE [2 records]
Record 1 - internal organization data 2006-04-04
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- basis of accounting
1, record 1, English, basis%20of%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- règles comptables de base
1, record 1, French, r%C3%A8gles%20comptables%20de%20base
correct, feminine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- règles de base 1, record 1, French, r%C3%A8gles%20de%20base
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble de principes, normes, méthodes ou critères comptables adoptés pour la préparation d'états financiers ou d'autres informations financières. 1, record 1, French, - r%C3%A8gles%20comptables%20de%20base
Record number: 1, Textual support number: 1 OBS
règles comptables de base; règles comptables : termes habituellement utilisés au pluriel. 2, record 1, French, - r%C3%A8gles%20comptables%20de%20base
Record 1, Key term(s)
- règle comptable de base
- règle comptable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2002-09-19
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accounting standards
1, record 2, English, accounting%20standards
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting principles 2, record 2, English, accounting%20principles
correct
- accounting rules 3, record 2, English, accounting%20rules
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Accounting principles that have been given formal recognition by a standard-setting body. 4, record 2, English, - accounting%20standards
Record number: 2, Textual support number: 1 OBS
Compare to "generally accepted accounting principles". 5, record 2, English, - accounting%20standards
Record number: 2, Textual support number: 2 OBS
Terms usually used in the plural. 5, record 2, English, - accounting%20standards
Record 2, Key term(s)
- accounting standard
- accounting principle
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- normes comptables
1, record 2, French, normes%20comptables
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- règles comptables 2, record 2, French, r%C3%A8gles%20comptables
correct, feminine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règles adoptées par les organisations comptables professionnelles (au Canada, le Conseil des normes comptables de l'Institut Canadien des Comptables Agréés) ou d'autres organismes comme le Financial Accounting Standards Board (U.S.) et l'International Accounting Standards Committee (IASC), et portant sur la façon précise de comptabiliser les opérations et les faits susceptibles de faire l'objet de différents traitements comptables. 3, record 2, French, - normes%20comptables
Record number: 2, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 4, record 2, French, - normes%20comptables
Record 2, Key term(s)
- norme comptable
- règle comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- normas de contabilidad
1, record 2, Spanish, normas%20de%20contabilidad
correct, feminine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- normas contables 2, record 2, Spanish, normas%20contables
correct, feminine noun, plural
Record 2, Textual support, Spanish
Record 2, Key term(s)
- norma de contabilidad
- norma contable
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