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continuité de l’exercice comptable

English translation: continuity principle / principle of continuity (of operations)


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:continuité de l’exercice comptable
English translation:continuity principle / principle of continuity (of operations)
Entered by: Idna
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10:56 Jan 13, 2011
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: continuité de l’exercice comptable
The following is from a report on Solvency II and how insurers are basically disadvantaged by it. I have found a similar expression: "continuité de l'exploitation" which translates as the "going concern" prinicple, but is "continuité de l’exercice comptable" the same thing? I would really appreciate your insight, financial translators. There must be a specific term for this. The expression appears twice:

A la différence des banques dont la majeure partie du bilan est évalué au coût historique, le bilan des assureurs est évalué en valeur économique de marché sur le fondement de la ***continuité de l’exercice comptable***. La solvabilité de l’assureur est donc couverte par l’excès des actifs sur les passifs évalués sur la base de ces principes. Or les profits futurs reconnus dans le portefeuille de risques en cours (provisions techniques) et des risques futurs évalués de manière économique font intégralement partie de ce calcul. Il n’ ya donc, d’un point de vue économique et sous l’angle du principe de la ***continuité de l’exercice comptable*** aucune raison légitime de les exclure des fonds propres.

Thanks in advance!
Idna
Local time: 23:21
continuity principle / principle of continuity (of operations)
Explanation:
these would be the most commonly used expressions for the continuity concept
Selected response from:

Radana_K
Local time: 23:21
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2continuity principle / principle of continuity (of operations)
Radana_K


Discussion entries: 2





  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
continuity principle / principle of continuity (of operations)


Explanation:
these would be the most commonly used expressions for the continuity concept

Radana_K
Local time: 23:21
Specializes in field
Native speaker of: Czech
PRO pts in category: 11
Notes to answerer
Asker: OK, thank you very much for your 2 replies. So clear and helpful!


Peer comments on this answer (and responses from the answerer)
agree  Chantal Tougas
1 hr
  -> Merci bien! :)
agree  rkillings: May be even more commonly known as the 'going-concern principle', which is just a bit more self-explanatory.
2 days11 hrs
  -> Many thanks!
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