TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCOUNTING RISK [1 record]
Record 1 - internal organization data 2017-10-11
Record 1, English
Record 1, Subject field(s)
- Accounting
- Investment
Record 1, Main entry term, English
- accounting risk
1, record 1, English, accounting%20risk
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In the midst of all the activity associated with derivatives, accounting and tax rules have lagged behind, creating what could be called accounting risk. Significant discretion is allowed in the area of marking derivative contracts to market, for example. Computed prices can vary greatly, depending on the assumptions used. Tax treatment of derivatives varies greatly, as well. 2, record 1, English, - accounting%20risk
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Investissements et placements
Record 1, Main entry term, French
- risque comptable
1, record 1, French, risque%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
En dépit de l'engouement suscité par les produits dérivés, les règles comptables et fiscales ont relativement peu changé, contribuant à créer ce qu'on appelle le risque comptable. Par exemple, la marge de manœuvre en ce qui concerne la valorisation des contrats au prix du marché demeure considérable. Les prix exigés peuvent varier énormément, selon les hypothèses retenues. En outre, le traitement fiscal des produits dérivés varie, lui aussi, considérablement. 1, record 1, French, - risque%20comptable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Inversiones
Record 1, Main entry term, Spanish
- riesgo contable
1, record 1, Spanish, riesgo%20contable
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En los mercados de derivados se llama así a que, por error, no se contabilice una opción de compra o venta a largo plazo, no pudiéndose realizar la cobertura de la posición, sin que tal hecho se detecte hasta la expiración de dicha opción. 1, record 1, Spanish, - riesgo%20contable
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