TERMIUM Plus®

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

EXTERNAL REPORTING [2 records]

Record 1 2008-05-23

English

Subject field(s)
  • Financial Accounting
DEF

The communication of information by an individual or organization to interested parties by way of financial statements and other financial data

CONT

The objective of financial reporting within the existing framework is to communicate information about the economic resources of the entity and changes in these resources.

French

Domaine(s)
  • Comptabilité générale
DEF

Transmission au public d'informations de nature financière établies essentiellement sur la base de la comptabilité de l'entité, principalement au moyen de rapports financiers que celle-ci publie annuellement, trimestriellement, mensuellement, etc.

CONT

L'objectif de la présentation de l'information financière dans le cadre théorique existant est de communiquer des informations sur les ressources économiques de l'entité et leur évolution.

Spanish

Save record 1

Record 2 2007-07-24

English

Subject field(s)
  • Communication and Information Management
CONT

Senior management ensures that external reporting reflects results and are being aligned with strategic and business plans.

French

Domaine(s)
  • Gestion des communications et de l'information
CONT

[La haute direction] s'assure aussi que les rapports externes reflètent les résultats et s'alignent sur les plans stratégiques et d'entreprise.

Spanish

Save record 2

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