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| rattachement m | |||
| principe de correspondance (A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit)) | |||
| principe d'annualité; principe de la correspondance | |||
| rattachement des charges aux produits qu'elles concernent | |||
| principe de rattachement | |||
