TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
OCBOA [1 record]
Record 1 - internal organization data 2006-09-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
- Financial and Budgetary Management
- Special-Language Phraseology
Record 1, Main entry term, English
- appropriate disclosed basis of accounting
1, record 1, English, appropriate%20disclosed%20basis%20of%20accounting
correct
Record 1, Abbreviations, English
- ADBA 2, record 1, English, ADBA
correct
Record 1, Synonyms, English
- other comprehensive basis of accounting 2, record 1, English, other%20comprehensive%20basis%20of%20accounting
correct, United States
- OCBOA 2, record 1, English, OCBOA
correct, United States
- OCBOA 2, record 1, English, OCBOA
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Where the use of generally accepted accounting principles is not appropriate, another basis of accounting that is appropriate in the particular reporting circumstances and that is identified within the report. 3, record 1, English, - appropriate%20disclosed%20basis%20of%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
- Gestion budgétaire et financière
- Phraséologie des langues de spécialité
Record 1, Main entry term, French
- règles comptables appropriées communiquées au lecteur
1, record 1, French, r%C3%A8gles%20comptables%20appropri%C3%A9es%20communiqu%C3%A9es%20au%20lecteur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble de principes, normes, méthodes ou critères comptables qui, même s'ils s'écartent des principes comptables généralement reconnus, ont été adoptés à bon escient pour la préparation d'états financiers ou d'autres informations financières, en raison de circonstances particulières. 2, record 1, French, - r%C3%A8gles%20comptables%20appropri%C3%A9es%20communiqu%C3%A9es%20au%20lecteur
Record number: 1, Textual support number: 1 OBS
De telles règles peuvent être adoptées par exemple, dans le cas d'entités pour lesquelles aucun organisme de normalisation n'a encore officiellement établi de principes comptables généralement reconnus qui leur soient applicables, ou encore dans le cas d'états financiers dont la préparation doit obéir à des exigences réglementaires ou contractuelles. 2, record 1, French, - r%C3%A8gles%20comptables%20appropri%C3%A9es%20communiqu%C3%A9es%20au%20lecteur
Record number: 1, Textual support number: 2 OBS
Ces règles comptables font alors l'objet d'une description par voie de note complémentaire. 2, record 1, French, - r%C3%A8gles%20comptables%20appropri%C3%A9es%20communiqu%C3%A9es%20au%20lecteur
Record 1, Key term(s)
- règle comptable appropriée
- communiquée au lecteur
Record 1, Spanish
Record 1, 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
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: