TERMIUM Plus®

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

ACCOUNTING STANDARD SETTER [1 record]

Record 1 2015-11-30

English

Subject field(s)
  • Organizations and Associations (Admin.)
  • Accounting
CONT

There is a consensus now that accounting standard setters should listen more openly to prudential regulators as their input is very important for the accounting standard setting process.

French

Domaine(s)
  • Organismes et associations (Admin.)
  • Comptabilité
CONT

Les normes élaborées par les deux principaux organismes de normalisation comptable, soit l’International Accounting Standards Board (l’IASB) et le Financial Accounting Standards Board (le FASB) des États-Unis, sont en effet sensiblement différentes [...]

Spanish

Campo(s) temático(s)
  • Organismos y asociaciones (Admón.)
  • Contabilidad
CONT

El desarrollo de marcos contables para ECL [pérdidas crediticias esperadas] concuerda con el llamamiento de abril de 2009 de los líderes del G-20 a los organismos de normalización contable de "fortalecer el reconocimiento contable de las provisiones para insolvencias crediticias incorporando un mayor abanico de información crediticia".

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