TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COOPERS LYBRAND [7 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-03-06

English

Subject field(s)
  • Law of Trusts (common law)
  • Property Law (civil law)
  • Property Law (common law)
DEF

That form of trust that cannot be amended, canceled, or modified by the party making the trust.

CONT

... the Treasury Board submission requested authority to have the funds from the sale of the parking lot to be held in an "irrevocable trust" which had been established by Coopers and Lybrand(Trustees) and to allow DND to have full access to these funds solely and specifically for environmental remediation and risk management.

French

Domaine(s)
  • Droit des fiducies (common law)
  • Droit des biens et de la propriété (droit civil)
  • Droit des biens et de la propriété (common law)
DEF

Fiducie qui ne peut être résiliée ou modifiée par la personne qui l'a établie.

CONT

En général, une fiducie résiduaire de bienfaisance est une fiducie irrévocable qui détient les biens qui lui ont été confiés par l'auteur d'un organisme de bienfaisance enregistré ou autre donataire admissible.

Spanish

Save record 1

Record 2 2001-02-20

English

Subject field(s)
  • Titles of Monographs
  • Management Operations (General)
OBS

Indian and Northern Affairs, Canada, Departmental Audit and Evaluation Branch, prepared by Hélène Thériault; assisted by Coopers & Lybrand Consulting, Ottawa, 1998, 35 pages.

French

Domaine(s)
  • Titres de monographies
  • Opérations de la gestion (Généralités)
OBS

Affaires indiennes et du Nord Canada, Direction générale de l'évaluation et de la vérification interne, préparé par Hélène Thériault; avec la collaboration de Coopers & Lybrand Consulting, Ottawa, 1998, 37 pages.

Spanish

Save record 2

Record 3 2001-02-20

English

Subject field(s)
  • Titles of Monographs
  • Auditing (Accounting)
OBS

Indian and Northern Affairs, Canada, Departmental Audit and Evaluation Branch, prepared by Robert Bellehumeur and Morris Redman; assisted by Coopers and Lybrand, Ottawa, 1997, 70 pages.

French

Domaine(s)
  • Titres de monographies
  • Vérification (Comptabilité)
OBS

Affaires indiennes et du Nord Canada, Direction générale de l'évaluation et de la vérification interne, préparé par Robert Bellehumeur et Morris Redman, en collaboration avec Coopers and Lybrand, Ottawa, 1997, 86 pages.

Spanish

Save record 3

Record 4 1999-03-08

English

Subject field(s)
  • Titles of Monographs
  • Finance
OBS

Finance Canada, part of the Research paper for the Task Force on the Future of the Canadian Financial Services Sector, Ottawa. Prepared by Coopers & Lybrand, 1998, 48 pages.

French

Domaine(s)
  • Titres de monographies
  • Finances
OBS

Finances Canada, fait partie du Document de recherche préparé pour le Groupe de travail sur l'avenir du secteur des services financiers canadien, Ottawa. Préparé par Coopers & Lybrand, 1998, 50 pages.

Spanish

Save record 4

Record 5 1995-04-26

English

Subject field(s)
  • Private-Sector Bodies and Committees
OBS

Toronto, Ontario.

Key term(s)
  • Coopers & Lybrand Ltd.
  • Coopers & Lybrand

French

Domaine(s)
  • Organismes et comités du secteur privé
OBS

Toronto, Ontario.

Key term(s)
  • Coopers & Lybrand Ltd.
  • Coopers & Lybrand

Spanish

Save record 5

Record 6 1989-10-31

English

Subject field(s)
  • Accounting
CONT

Accounting Systems. Synoptic: a multi-step manual bookkeeping system which requires separate entries to the journals and ledgers.

OBS

synoptic : A bookkeeping record listing all of the transactions of a business. Usually a book of original entry. A distinctly Canadian Term, not used elsewhere. [Coopers and Lybrand, "The Glossary : A Collection of Business and Financial Terms and Expressions", 1981, 3rd edition]

French

Domaine(s)
  • Comptabilité

Spanish

Save record 6

Record 7 1987-06-10

English

Subject field(s)
  • Organizations, Administrative Units and Committees
  • Performing Arts

French

Domaine(s)
  • Organismes, unités administratives et comités
  • Arts du spectacle

Spanish

Save record 7

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