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FUNCTIONAL CURRENCY [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2014-02-12

English

Subject field(s)
  • Skydiving, Paragliding and Hang Gliding
CONT

The aim of the CSPA [Canadian Sport Parachuting Association] rigging program is to have a core group of dedicated individuals who have the knowledge, experience and personal integrity to act as parachute technicians within our sport, keeping the average skydiver's equipment safe and functional. Rigger certification requires, on the part of all candidates, an exhibited personal commitment to maintain a level of expertise and currency. This currency would include performing parachute-rigging activities for at least thirty(30) days within the previous 12 months or by demonstrating to the T&SC [Technical & Safety Committee] the ability to perform related rigging tasks.

French

Domaine(s)
  • Parachutisme, parapente et deltaplane
CONT

Le but du programme de gréeur de l'ACPS [Association Canadienne de Parachutisme Sportif] est de rassembler un groupe solide d'individus consciencieux qui ont les connaissances, l'expérience et l'intégrité pour agir comme techniciens dans [le] sport, afin de veiller à ce que l'équipement des parachutistes soit sécuritaire et fonctionnel. La certification de gréeur exige de la part de tous les candidats une implication évidente pour maintenir son expertise tout en restant à jour. Pour se maintenir à jour le gréeur devrait avoir effectué des activités de gréage de parachute pendant au moins trente jours dans les 12 derniers mois, à n'importe quel moment, ou en démontrant au CT&S [Comité de technique et sécurité] sa capacité d'accomplir des tâches reliées au gréage.

Spanish

Save record 1

Record 2 2010-07-12

English

Subject field(s)
  • Financial Accounting
  • Currency and Foreign Exchange
DEF

The currency that an organization uses to prepare its formal financial statements.

CONT

Transactions in other currencies are translated in the reporting currency in accordance with generally accepted accounting principles. In most instances, the reporting currency is also the organization's functional currency.

French

Domaine(s)
  • Comptabilité générale
  • Politique monétaire et marché des changes
DEF

Monnaie dans laquelle sont libellés les états financiers.

CONT

Les éléments des états financiers résultant d'opérations conclues en devises et les états financiers des entités étrangères établis en monnaie étrangère sont exprimés en monnaie de présentation selon la méthode de conversion généralement admise.

Spanish

Save record 2

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