TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

IFRS Sustainability Disclosure Standards are developed by the International Sustainability Standards Board(ISSB).... IFRS Sustainability Standards are developed to enhance investor-company dialogue so that investors receive decision-useful, globally comparable sustainability-related disclosures that meet their information needs.  1, record 1, English, - IFRS%20Sustainability%20Disclosure%20Standards

Record number: 1, Textual support number: 2 OBS

IFRS : International Financial Reporting Standards.  2, record 1, English, - IFRS%20Sustainability%20Disclosure%20Standards

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

IFRS : Normes internationales d'information financière.  2, record 1, French, - Normes%20IFRS%20de%20divulgation%20sur%20le%20d%C3%A9veloppement%20durable

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 OBS

IFRS Accounting Standards are developed by the International Accounting Standards Board(IASB).... IFRS Accounting Standards are... a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health.  1, record 2, English, - IFRS%20Accounting%20Standards

Record number: 2, Textual support number: 2 OBS

IFRS : International Financial Reporting Standards  2, record 2, English, - IFRS%20Accounting%20Standards

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

IFRS : Normes internationales d'information financière  2, record 2, French, - Normes%20comptables%20IFRS

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 OBS

The IFRS Foundation... develops high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards. The standards are developed by... the International Accounting Standards Board and [the] International Sustainability Standards Board.  4, record 3, English, - International%20Financial%20Reporting%20Standards

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.  3, record 4, English, - International%20Financial%20Reporting%20Standards%20Foundation

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 OBS

L'IFRS Foundation est une organisation à but non lucratif créée pour servir l'intérêt public en élaborant des normes comptables et de divulgation sur la durabilité acceptées à l'échelle mondiale pour l'information financière à usage général, qui répondent aux besoins des investisseurs et des autres participants aux marchés financiers en matière d'informations fiables, transparentes et comparables pour prendre des décisions économiques.  2, record 4, French, - International%20Financial%20Reporting%20Standards%20Foundation

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

The ISSB was established as part of the IFRS Foundation [in November 2021. ] The ISSB develops—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.  2, record 5, English, - International%20Sustainability%20Standards%20Board

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 OBS

A standard that provides a basis for consistent accounting for insurance contracts.  3, record 6, English, - International%20Financial%20Reporting%20Standards%20for%20Insurance%20Contracts

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 OBS

Normes qui fournissent une base pour une comptabilité cohérente des contrats d'assurance.  3, record 6, French, - International%20Financial%20Reporting%20Standards%20for%20Insurance%20Contracts

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

The IFRS(International Financial Reporting Standard) requires an entity to adopt the "management approach" to reporting on the financial performance of its operating segments. Generally, the information to be reported would be what management uses internally for evaluating segment performance and deciding how to allocate resources to operating segments. Such information may be different from what is used to prepare the income statement and balance sheet. The IFRS therefore requires explanations of the basis on which the segment information is prepared and reconciliations to the amounts recognised in the income statement and balance sheet.  2, record 7, English, - management%20approach%20to%20segment%20disclosures

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 DEF

Pour l'établissement des informations sectorielles à présenter dans les états financiers, méthode servant à déterminer le mode de sectorisation, fondée sur la façon dont la direction organise les différents secteurs à l'intérieur de l'entreprise aux fins de la prise de décisions touchant l'exploitation et de l'évaluation de la performance.  1, record 7, French, - sectorisation%20organisationnelle

Record 7,  Textual support,  Spanish