TERMIUM Plus®

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

STANDARDS OVERLOAD [1 record]

Record 1 2009-01-08

English

Subject field(s)
  • Accounting
CONT

The term "standards overload" is one that has been used off and on over the years by the FASB's [Financial Accounting Standards Board] various constituent groups to describe their concerns about not only the volume of accounting rules and the level of complexity and detail of those rules, but also the resulting profusion of footnote disclosures and the difficulty of finding all the accounting on a particular subject.

French

Domaine(s)
  • Comptabilité
DEF

Normalisation jugée excessive parce qu'elle ne laisse pas assez de place au jugement professionnel, parce que trop d'organismes édictent des normes, ou encore parce que les coûts d'application sont démesurés pour les entités de petite taille.

Spanish

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