TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

NORME FONDEE PRINCIPES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-02-12

English

Subject field(s)
  • Corporate Management (General)
  • Accounting
Key term(s)
  • principles based standard

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Comptabilité
DEF

Norme dans laquelle les normalisateurs énoncent les principes d'où doivent découler les décisions et les comportements plutôt que d'imposer des règles précises qui laissent peu de place au jugement de l'utilisateur.

OBS

En comptabilité, les normes internationales et les normes canadiennes, par exemple, sont considérées comme des normes fondées sur les principes alors que les normes des États-Unis sont plus orientées vers l'établissement de règles.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: