TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TRUE FAIR VIEW [2 records]
Record 1 - internal organization data 2010-09-29
Record 1, English
Record 1, Subject field(s)
- Accounting
- Auditing (Accounting)
Record 1, Main entry term, English
- fair presentation
1, record 1, English, fair%20presentation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fairness 2, record 1, English, fairness
correct
- true and fair view 2, record 1, English, true%20and%20fair%20view
correct, Europe, Great Britain
- true-and-fair view 3, record 1, English, true%2Dand%2Dfair%20view
correct, Great Britain
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An expression used in the auditor's report to indicate that the information disclosed by management is adequate. 4, record 1, English, - fair%20presentation
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
Record 1, Main entry term, French
- image fidèle
1, record 1, French, image%20fid%C3%A8le
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fidélité 2, record 1, French, fid%C3%A9lit%C3%A9
correct, feminine noun
- présentation fidèle 3, record 1, French, pr%C3%A9sentation%20fid%C3%A8le
correct, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Expression s'appliquant aux états financiers ou autres informations financières qui traduisent de manière adéquate et complète la réalité de la situation, des opérations et des faits, conformément aux principes comptables généralement reconnus ou à un autre référentiel d'information financière applicable. 2, record 1, French, - image%20fid%C3%A8le
Record number: 1, Textual support number: 1 OBS
En France, selon le Plan comptable général réécrit en 1999, la comptabilité est conforme aux règles et procédures en vigueur qui sont appliquées avec sincérité en vue de traduire la connaissance que les responsables de l'établissement des comptes ont de la réalité et de l'importance relative des événements enregistrés. Dans le cas exceptionnel où l'application d'une règle comptable se révèle impropre à donner une image fidèle, il doit y être dérogé. 2, record 1, French, - image%20fid%C3%A8le
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
Record 1, Main entry term, Spanish
- imagen fiel
1, record 1, Spanish, imagen%20fiel
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Imagen que se obtiene si las cuentas anuales son completas, se realizan conforme a las disposiciones legales, y los elementos que las componen pasan un juicio razonable. Implica una concordancia con los hechos reales y es el resultado de una valoración basada en criterios objetivos. 1, record 1, Spanish, - imagen%20fiel
Record 2 - internal organization data 1976-06-19
Record 2, English
Record 2, Subject field(s)
- Translation
- Language Problems
Record 2, Main entry term, English
- true and fair view 1, record 2, English, true%20and%20fair%20view
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Traduction
- Problèmes de langue
Record 2, Main entry term, French
- idée exacte et fidèle 1, record 2, French, id%C3%A9e%20exacte%20et%20fid%C3%A8le
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
(d'une situation) 1, record 2, French, - id%C3%A9e%20exacte%20et%20fid%C3%A8le
Record 2, Spanish
Record 2, Textual support, Spanish
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