TERMIUM Plus®

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

REFERENTIEL COMPTABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-10-05

English

Subject field(s)
  • Accounting
OBS

authoritative accounting pronouncements: term usually used in the plural.

Key term(s)
  • authoritative accounting pronouncement

French

Domaine(s)
  • Comptabilité
DEF

Ensemble des lois, normes, directives, et autres prises de position adoptées par les organismes habilités en matière de normalisation comptable.

OBS

Au sens large, le terme «référentiel» englobe tous les documents auxquels il peut être utile de se référer, soit les textes d'application obligatoire pour l'exercice d'une activité, mais aussi la jurisprudence émanant des tribunaux et des organismes de surveillance et la doctrine.

OBS

prises de position faisant autorité en comptabilité : terme habituellement utilisé au pluriel.

Key term(s)
  • prise de position faisant autorité en comptabilité

Spanish

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