TERMIUM Plus®
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COMPREHENSIBILITE [2 records]
Record 1 - internal organization data 2010-09-29
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- understandability
1, record 1, English, understandability
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- compréhensibilité
1, record 1, French, compr%C3%A9hensibilit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- caractère compréhensible 1, record 1, French, caract%C3%A8re%20compr%C3%A9hensible
correct, masculine noun
- intelligibilité 1, record 1, French, intelligibilit%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Caractéristique des critères retenus par le professionnel comptable pour l'appréciation des informations ou autres éléments faisant l'objet de sa mission, à savoir que ces critères sont clairement énoncés et ne sont pas susceptibles de faire l'objet d'interprétations significativement divergentes de la part des destinataires. 1, record 1, French, - compr%C3%A9hensibilit%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-09-29
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 2, Main entry term, English
- understandability
1, record 2, English, understandability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 2, Main entry term, French
- compréhensibilité
1, record 2, French, compr%C3%A9hensibilit%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- intelligibilité 1, record 2, French, intelligibilit%C3%A9
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Qualité essentielle de l'information contenue dans les états financiers voulant que, pour être utile, cette information soit facilement intelligible pour les utilisateurs, compte tenu du fait que ceux-ci sont réputés avoir une bonne compréhension des activités commerciales et économiques et de la comptabilité, ainsi que la volonté d'étudier l'information d'une façon raisonnablement diligente. 1, record 2, French, - compr%C3%A9hensibilit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
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