TERMIUM Plus®
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FORECAST FINANCIAL STATEMENTS [2 records]
Record 1 - internal organization data 2011-11-24
Record 1, English
Record 1, Subject field(s)
- Business and Administrative Documents
- Financial Accounting
Record 1, Main entry term, English
- primary financial statements
1, record 1, English, primary%20financial%20statements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The output of the established business forecast model consists of the primary financial statements---annual income statements, balance sheets and cash flow statements... 2, record 1, English, - primary%20financial%20statements
Record 1, French
Record 1, Domaine(s)
- Écrits commerciaux et administratifs
- Comptabilité générale
Record 1, Main entry term, French
- états financiers de base
1, record 1, French, %C3%A9tats%20financiers%20de%20base
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- états financiers de référence 1, record 1, French, %C3%A9tats%20financiers%20de%20r%C3%A9f%C3%A9rence
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] états financiers d'une entité, par opposition aux notes ou annexes qui y sont jointes [...] 1, record 1, French, - %C3%A9tats%20financiers%20de%20base
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-11-04
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Stock Exchange
- Investment
Record 2, Main entry term, English
- comfort letter
1, record 2, English, comfort%20letter
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A letter to a securities regulatory authority in which an auditor conveys negative assurance as to unaudited financial statements contained in a prospectus, or as to draft financial statements, a financial forecast or a projection in a preliminary prospectus. 2, record 2, English, - comfort%20letter
Record number: 2, Textual support number: 1 OBS
Compare to "consent letter." 3, record 2, English, - comfort%20letter
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Bourse
- Investissements et placements
Record 2, Main entry term, French
- lettre d'accord présumé
1, record 2, French, lettre%20d%27accord%20pr%C3%A9sum%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
[Au Canada,] lettre adressée par l'auditeur à une autorité de réglementation des valeurs mobilières, comportant l'expression d'une assurance sous une forme négative à l'égard d'états financiers non audités et d'autres éléments d'information inclus dans un prospectus ou autre document d'information, ou encore d'états financiers non définitifs ou de prévisions ou de projections financières inclus dans un prospectus provisoire. 2, record 2, French, - lettre%20d%27accord%20pr%C3%A9sum%C3%A9
Record number: 2, Textual support number: 1 OBS
Ainsi, lorsque le prospectus contient des états financiers intermédiaires ou annuels non audités, le vérificateur est habituellement appelé à fournir aux autorités compétentes une lettre d'accord présumé dans laquelle il déclare, entre autres, qu'il n'a connaissance d'aucune modification importante qu'il serait nécessaire d'apporter à ces états financiers pour que ceux-ci soient conformes aux principes comptables généralement reconnus du Canada. 2, record 2, French, - lettre%20d%27accord%20pr%C3%A9sum%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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