accounting principle
US /əˈkaʊntɪŋ ˈprɪnsəpəl/
UK /əˈkaʊntɪŋ ˈprɪnsəpəl/

1.
principe comptable
a rule or guideline that companies must follow when reporting financial data
:
•
Understanding the fundamental accounting principles is crucial for financial analysis.
Comprendre les principes comptables fondamentaux est crucial pour l'analyse financière.
•
The company adheres strictly to generally accepted accounting principles (GAAP).
L'entreprise adhère strictement aux principes comptables généralement reconnus (GAAP).