TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTING BASIS [1 record]
Record 1 - internal organization data 2024-07-19
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- accounting basis
1, record 1, English, accounting%20basis
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- basis of accounting 2, record 1, English, basis%20of%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method employed in the recording and reporting of transactions. 3, record 1, English, - accounting%20basis
Record number: 1, Textual support number: 1 CONT
When the compiled financial information is intended to be used by a third party[,] a practitioner can accept or continue the engagement only when certain conditions are met. The third party must either be in a position to request and obtain further information from the entity or have agreed with management on the basis of accounting to be applied. 4, record 1, English, - accounting%20basis
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- méthode de comptabilité
1, record 1, French, m%C3%A9thode%20de%20comptabilit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode comptable 2, record 1, French, m%C3%A9thode%20comptable
correct, feminine noun
- méthode comptable de base 2, record 1, French, m%C3%A9thode%20comptable%20de%20base
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[Démarche] utilisée pour la comptabilisation des opérations et des faits économiques se rapportant à une entité. 2, record 1, French, - m%C3%A9thode%20de%20comptabilit%C3%A9
Record number: 1, Textual support number: 1 CONT
Lorsqu'il est prévu que les informations financières compilées soient utilisées par un tiers[,] certaines conditions doivent être remplies avant que le professionnel puisse accepter ou poursuivre une mission de compilation. Le tiers doit pouvoir obtenir des informations supplémentaires auprès de l'entité ou doit avoir convenu avec la direction de la méthode de comptabilité à appliquer. 3, record 1, French, - m%C3%A9thode%20de%20comptabilit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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