TERMIUM Plus®

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STATEMENT PRESENTATION ASSERTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-03-11

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
DEF

The assertion that components, and the financial statements as a whole, are fairly presented and disclosed in accordance with generally accepted accounting principles, or, where applicable, with another appropriate disclosed basis of accounting.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Assertion selon laquelle les éléments, et les états financiers dans leur ensemble, sont présentés de façon fidèle et complète, conformément aux principes comptables généralement reconnus ou, le cas échéant, à d'autres règles comptables communiqués au lecteur.

Spanish

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