TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CONVENTION COMPTABLE ENONCEE [1 record]
Record 1 - internal organization data 2004-03-10
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- stated accounting principle
1, record 1, English, stated%20accounting%20principle
correct
Record 1, Abbreviations, English
- SAP 1, record 1, English, SAP
correct
Record 1, Synonyms, English
- stated accounting policy 1, record 1, English, stated%20accounting%20policy
correct
- SAP 1, record 1, English, SAP
correct
- SAP 1, record 1, English, SAP
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
These accounting policies are stated in the notes to the financial statements. 1, record 1, English, - stated%20accounting%20principle
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- convention comptable énoncée
1, record 1, French, convention%20comptable%20%C3%A9nonc%C3%A9e
correct, feminine noun
Record 1, Abbreviations, French
- CCE 1, record 1, French, CCE
correct, feminine noun
Record 1, Synonyms, French
- principe comptable énoncé 1, record 1, French, principe%20comptable%20%C3%A9nonc%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Ces conventions comptables sont énoncées dans les notes afférentes aux états financiers. 1, record 1, French, - convention%20comptable%20%C3%A9nonc%C3%A9e
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Verificación (Contabilidad)
- Contabilidad pública
Record 1, Main entry term, Spanish
- principio aplicado de contabilidad
1, record 1, Spanish, principio%20aplicado%20de%20contabilidad
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
Ciertas generalizaciones de las prácticas [contables] aceptadas que afectan a los estados financieros, y las cuales muchos contadores considerarían como principios surgidos de los pronunciamientos de la AAA y del AICPA, constituyen en general prácticas a las cuales se les encuentran a veces excepciones, que a lo mejor necesitarían de notas explicativas. 1, record 1, Spanish, - principio%20aplicado%20de%20contabilidad
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