TERMIUM Plus®

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accounting standard-setting process [1 record]

Record 1 2015-11-30

English

Subject field(s)
  • Accounting
  • International Relations
CONT

Transparency, accountability, consultation and responsiveness are key aspects of the Accounting Standards Board (AcSB)’s activities. We call this "due process" and it’s critical to the integrity of the Canadian accounting standard-setting process ...

French

Domaine(s)
  • Comptabilité
  • Relations internationales
CONT

Même l’indépendance décisionnelle du normalisateur le plus influent, le Financial Accounting Standards Board (FASB) des États-Unis, a été mise à l’épreuve, ainsi que l’ont démontré les événements entourant les paiements à base d’actions et la propension du Congrès à intervenir directement dans le processus de normalisation comptable.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Relaciones internacionales
CONT

[...] se ha considerado conveniente adaptar el Plan General de Contabilidad Pública a [las Normas Internacionales de Contabilidad del Sector Público], en aquellos aspectos que se han considerado necesarios para avanzar en el proceso de normalización contable [...]

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