economic entity assumption

economic entity assumption
учет допущение автономности (хозяйственной единицы [предприятия\]) (допущение о том, что данное предприятие существует как единая самостоятельная организация, которая отделена в экономической деятельности как от своих владельцев, так и от всех прочих контрагентов; допущение позволяет учитывать данные, относящиеся только к данному предприятию)
Syn:

Англо-русский экономический словарь.

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