TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
APPLICABLE FINANCIAL REPORTING FRAMEWORK [5 records]
Record 1 - internal organization data 2024-12-05
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- consolidation process
1, record 1, English, consolidation%20process
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
The [auditing] standard defines what is meant by "consolidation process" and recognizes that this term is used not only to prepare consolidated financial statements in accordance with the applicable financial reporting framework but also to present combined financial statements and to aggregate the financial information of entities or business units such as branches or divisions. 2, record 1, English, - consolidation%20process
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- processus de consolidation
1, record 1, French, processus%20de%20consolidation
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le terme «processus de consolidation», au sens de la [norme d'audit], ne s'entend pas seulement de la préparation d'états financiers consolidés conformément au référentiel d'information financière applicable, mais aussi de la présentation d'états financiers combinés et de l'agrégation d'informations financières concernant des entités ou des unités telles que des succursales ou des divisions. 2, record 1, French, - processus%20de%20consolidation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-10-29
Record 2, English
Record 2, Subject field(s)
- Auditing (Accounting)
Record 2, Main entry term, English
- unmodified opinion
1, record 2, English, unmodified%20opinion
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The auditor shall express an unmodified opinion when the auditor concludes that the return is prepared, in all material respects, in accordance with the applicable financial reporting framework... 2, record 2, English, - unmodified%20opinion
Record 2, French
Record 2, Domaine(s)
- Vérification (Comptabilité)
Record 2, Main entry term, French
- opinion non modifiée
1, record 2, French, opinion%20non%20modifi%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
L'auditeur doit exprimer une opinion non modifiée lorsqu'il conclut que le rapport financier a été préparé, dans tous ses aspects significatifs, conformément au référentiel d'information financière applicable [...] 2, record 2, French, - opinion%20non%20modifi%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-08-28
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
Record 3, Main entry term, English
- audit opinion
1, record 3, English, audit%20opinion
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- auditor’s opinion 2, record 3, English, auditor%26rsquo%3Bs%20opinion
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
The conclusion reached [by an auditor] on whether or not the financial statements are presented fairly in all material respects in accordance with the applicable financial reporting framework. 3, record 3, English, - audit%20opinion
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- opinion d'audit
1, record 3, French, opinion%20d%27audit
correct, see observation, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- opinion de l'auditeur 2, record 3, French, opinion%20de%20l%27auditeur
correct, see observation, feminine noun
- opinion du commissaire aux comptes 3, record 3, French, opinion%20du%20commissaire%20aux%20comptes
correct, feminine noun, France
- opinion du commissaire 4, record 3, French, opinion%20du%20commissaire
correct, feminine noun, Belgium
- opinion du réviseur d'entreprises 5, record 3, French, opinion%20du%20r%C3%A9viseur%20d%27entreprises
correct, feminine noun, Belgium
- opinion du vérificateur 6, record 3, French, opinion%20du%20v%C3%A9rificateur
former designation, correct, see observation, feminine noun, Canada
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
[Conclusion] exprimée par l'auditeur qui indique s'il conclut ou non que les états financiers ont été préparés, dans tous leurs aspects significatifs, conformément au référentiel d'information financière applicable. 7, record 3, French, - opinion%20d%27audit
Record number: 3, Textual support number: 1 OBS
opinion du vérificateur : Le terme «vérificateur» a été en usage dans les normes canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «auditeur». 8, record 3, French, - opinion%20d%27audit
Record number: 3, Textual support number: 2 OBS
opinion d'audit; opinion de l'auditeur : Le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «audit» et «auditeur» dans le domaine de la comptabilité (REC-13/2013-02). 9, record 3, French, - opinion%20d%27audit
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 3, Main entry term, Spanish
- opinión del auditor
1, record 3, Spanish, opini%C3%B3n%20del%20auditor
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- opinión del fiscalizador 1, record 3, Spanish, opini%C3%B3n%20del%20fiscalizador
correct, see observation, masculine noun
- opinión del revisor 1, record 3, Spanish, opini%C3%B3n%20del%20revisor
correct, masculine noun
- opinión del controlador 1, record 3, Spanish, opini%C3%B3n%20del%20controlador
correct, masculine noun
- opinión del censor de cuentas 1, record 3, Spanish, opini%C3%B3n%20del%20censor%20de%20cuentas
correct, masculine noun
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 OBS
opinión del fiscalizador: este término se emplea en el campo de la contabilidad pública. 2, record 3, Spanish, - opini%C3%B3n%20del%20auditor
Record 4 - internal organization data 2024-07-30
Record 4, English
Record 4, Subject field(s)
- Auditing (Accounting)
Record 4, Main entry term, English
- misstatement
1, record 4, English, misstatement
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
[The] difference between the reported amount, classification, presentation, or disclosure of a reported financial statement item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the applicable financial reporting framework. 2, record 4, English, - misstatement
Record number: 4, Textual support number: 1 OBS
Misstatements can arise from error or fraud. 2, record 4, English, - misstatement
Record 4, French
Record 4, Domaine(s)
- Vérification (Comptabilité)
Record 4, Main entry term, French
- anomalie
1, record 4, French, anomalie
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- inexactitude 2, record 4, French, inexactitude
former designation, correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Écart entre le montant, le classement ou la présentation d'un élément ou les informations fournies à son sujet dans les états financiers et le montant, le classement, la présentation ou les informations exigés pour cet élément selon le référentiel d'information financière applicable. 2, record 4, French, - anomalie
Record number: 4, Textual support number: 1 OBS
[Les] anomalies peuvent résulter d'erreurs ou de fraudes. 3, record 4, French, - anomalie
Record number: 4, Textual support number: 2 OBS
inexactitude : Le terme «inexactitude» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «anomalie». 4, record 4, French, - anomalie
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Verificación (Contabilidad)
Record 4, Main entry term, Spanish
- información falsa
1, record 4, Spanish, informaci%C3%B3n%20falsa
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
- información equivocada 1, record 4, Spanish, informaci%C3%B3n%20equivocada
correct, feminine noun
Record 4, Textual support, Spanish
Record 5 - internal organization data 2024-06-30
Record 5, English
Record 5, Subject field(s)
- Accounting
Record 5, Main entry term, English
- applicable financial reporting framework
1, record 5, English, applicable%20financial%20reporting%20framework
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
[A] set of rules used as guidelines in the preparation of financial statements. 2, record 5, English, - applicable%20financial%20reporting%20framework
Record number: 5, Textual support number: 1 OBS
The framework used is typically based on the type of business and where it is located, as well as the applicable laws. 2, record 5, English, - applicable%20financial%20reporting%20framework
Record 5, French
Record 5, Domaine(s)
- Comptabilité
Record 5, Main entry term, French
- référentiel d'information financière applicable
1, record 5, French, r%C3%A9f%C3%A9rentiel%20d%27information%20financi%C3%A8re%20applicable
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
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