TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

accounting standard setting [1 record]

Record 1 2015-11-30

English

Subject field(s)
  • Finance
  • Accounting
CONT

Since its inception, the IASB [International Accounting Standards Board] has been able to set standards with relatively little political influence in its governance or standard setting process. But this changed with the outbreak of the global financial crisis. Political bodies began to view accounting standards as a contributing factor that amplified the consequences of the crisis on banks, financial markets and the overall economy. Regaining control over accounting standard setting was seen as imperative.

French

Domaine(s)
  • Finances
  • Comptabilité
DEF

Action tendant à rendre toutes les comptabilités semblables dans leur présentation et formulation.

Spanish

Campo(s) temático(s)
  • Finanzas
  • Contabilidad
CONT

A lo largo de los años la normalización contable se ha ido configurando como un modo de incorporar a normas jurídicas de distinto rango, la obligación de llevanza de contabilidad y el proceso de formulación y presentación de las cuentas anuales de las empresas.

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