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INCOME STANDARD [25 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- standard individual income tax
1, record 1, English, standard%20individual%20income%20tax
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- impôt normal sur le revenu des particuliers
1, record 1, French, imp%C3%B4t%20normal%20sur%20le%20revenu%20des%20particuliers
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2026-01-08
Record 2, English
Record 2, Subject field(s)
- Economic Planning
- Economic and Industrial Sociology
- Sociology of Old Age
- Social Security and Employment Insurance
Record 2, Main entry term, English
- poverty line
1, record 2, English, poverty%20line
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- poverty level 2, record 2, English, poverty%20level
correct, see observation
- poverty datum line 3, record 2, English, poverty%20datum%20line
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A minimum level of income set as the standard of adequate subsistence or livelihood, below which a person or family is classified as living in poverty. 4, record 2, English, - poverty%20line
Record number: 2, Textual support number: 1 OBS
poverty level: often used synonymously with "poverty line." It can, however, also refer to a state where an individual is unable to provide the basics for existence. 5, record 2, English, - poverty%20line
Record 2, French
Record 2, Domaine(s)
- Planification économique
- Sociologie économique et industrielle
- Sociologie de la vieillesse
- Sécurité sociale et assurance-emploi
Record 2, Main entry term, French
- seuil de la pauvreté
1, record 2, French, seuil%20de%20la%20pauvret%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- seuil de pauvreté 2, record 2, French, seuil%20de%20pauvret%C3%A9
correct, masculine noun
- ligne de pauvreté 3, record 2, French, ligne%20de%20pauvret%C3%A9
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Revenu minimum nécessaire à un individu pour atteindre un niveau de bien-être ordinairement observé dans la société, au-dessous duquel l'individu est considéré pauvre. 4, record 2, French, - seuil%20de%20la%20pauvret%C3%A9
Record number: 2, Textual support number: 1 CONT
Le nouveau seuil de la pauvreté est de 11.7 pour cent plus élevé que les statistiques de 1976. L'an dernier, le seuil de la pauvreté pour une famille de quatre personnes vivant en milieu urbain était considéré comme étant $8,400 par le Conseil économique du Canada, et ce, pour l'ensemble du pays. 5, record 2, French, - seuil%20de%20la%20pauvret%C3%A9
Record 2, Key term(s)
- plafond de pauvreté
- minimum vital
- seuil de l'indigence
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Planificación económica
- Sociología industrial y económica
- Sociología de la ancianidad
- Seguridad social y seguro de desempleo
Record 2, Main entry term, Spanish
- línea de pobreza
1, record 2, Spanish, l%C3%ADnea%20de%20pobreza
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- umbral de pobreza 1, record 2, Spanish, umbral%20de%20pobreza
masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-12-05
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- complete set of financial statements
1, record 3, English, complete%20set%20of%20financial%20statements
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
The standard requires a complete set of financial statements to comprise a statement of financial position, a statement of profit or loss and other comprehensive income, a statement of changes in equity and a statement of cash flows. 2, record 3, English, - complete%20set%20of%20financial%20statements
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- jeu complet d'états financiers
1, record 3, French, jeu%20complet%20d%27%C3%A9tats%20financiers
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2024-10-04
Record 4, English
Record 4, Subject field(s)
- Social Problems
- Economic and Industrial Sociology
- Economics
- Social Policy
Record 4, Main entry term, English
- low-income household
1, record 4, English, low%2Dincome%20household
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
A low-income household is a household whose income is low in comparison to a certain standard : the standard can be set with respect to typical income levels in that country, the costs of satisfying basic needs, a household's or population's subjective assessment, or social rights. 2, record 4, English, - low%2Dincome%20household
Record 4, French
Record 4, Domaine(s)
- Problèmes sociaux
- Sociologie économique et industrielle
- Économique
- Politiques sociales
Record 4, Main entry term, French
- ménage à faible revenu
1, record 4, French, m%C3%A9nage%20%C3%A0%20faible%20revenu
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- ménage à revenu faible 2, record 4, French, m%C3%A9nage%20%C3%A0%20revenu%20faible
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Ménage dont le revenu est inférieur à un seuil de faible revenu donné. 3, record 4, French, - m%C3%A9nage%20%C3%A0%20faible%20revenu
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2024-08-23
Record 5, English
Record 5, Subject field(s)
- Financial and Budgetary Management
- Economic Planning
- Economic and Industrial Sociology
Record 5, Main entry term, English
- financial security
1, record 5, English, financial%20security
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Financial security refers to a state of being where an individual or family has the financial means to meet their basic needs, achieve their goals, and withstand unexpected financial setbacks without compromising their standard of living. It encompasses various elements, including income stability, emergency fund availability, debt management, and long-term financial planning. 2, record 5, English, - financial%20security
Record 5, French
Record 5, Domaine(s)
- Gestion budgétaire et financière
- Planification économique
- Sociologie économique et industrielle
Record 5, Main entry term, French
- sécurité financière
1, record 5, French, s%C3%A9curit%C3%A9%20financi%C3%A8re
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
D'un point de vue économique, la résilience des actifs (tout ce qu'un individu possède) permet à la classe moyenne d'éviter la pauvreté [...] Cette sécurité financière se manifeste par la possession d'une épargne suffisante pour maintenir son bien-être pendant trois mois. 2, record 5, French, - s%C3%A9curit%C3%A9%20financi%C3%A8re
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2024-02-14
Record 6, English
Record 6, Subject field(s)
- Economics
- Economic and Industrial Sociology
Record 6, Main entry term, English
- relative income hypothesis
1, record 6, English, relative%20income%20hypothesis
correct
Record 6, Abbreviations, English
- RIH 2, record 6, English, RIH
correct
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
The relative income hypothesis... states that [individuals’ attitudes] to consumption and saving is dictated more by [their] income in relation to others than by [an] abstract standard of living. The percentage of income consumed by [individuals] depends on [their] percentile position within the income distribution. 3, record 6, English, - relative%20income%20hypothesis
Record 6, French
Record 6, Domaine(s)
- Économique
- Sociologie économique et industrielle
Record 6, Main entry term, French
- hypothèse du revenu relatif
1, record 6, French, hypoth%C3%A8se%20du%20revenu%20relatif
correct, feminine noun
Record 6, Abbreviations, French
- HRR 1, record 6, French, HRR
correct, feminine noun
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Economía
- Sociología industrial y económica
Record 6, Main entry term, Spanish
- hipótesis del ingreso relativo
1, record 6, Spanish, hip%C3%B3tesis%20del%20ingreso%20relativo
correct, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
- hipótesis de la renta relativa 2, record 6, Spanish, hip%C3%B3tesis%20de%20la%20renta%20relativa
correct, feminine noun
Record 6, Textual support, Spanish
Record number: 6, Textual support number: 1 DEF
Teoría acerca del consumo y del ahorro que sugiere que los individuos están más preocupados con su ingreso relativo respecto a otras personas, que su propio nivel de vida absoluto. 1, record 6, Spanish, - hip%C3%B3tesis%20del%20ingreso%20relativo
Record 7 - internal organization data 2024-01-26
Record 7, English
Record 7, Subject field(s)
- Economics
- Statistics
- Taxation
- Economic and Industrial Sociology
Record 7, Main entry term, English
- market basket measure
1, record 7, English, market%20basket%20measure
correct
Record 7, Abbreviations, English
- MBM 2, record 7, English, MBM
correct
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
The market basket measure defines low income based on a specific set of goods and services that represent a basic standard of living. 3, record 7, English, - market%20basket%20measure
Record 7, French
Record 7, Domaine(s)
- Économique
- Statistique
- Fiscalité
- Sociologie économique et industrielle
Record 7, Main entry term, French
- mesure du panier de consommation
1, record 7, French, mesure%20du%20panier%20de%20consommation
correct, feminine noun
Record 7, Abbreviations, French
- MPC 2, record 7, French, MPC
correct, feminine noun
Record 7, Synonyms, French
- mesure fondée sur un panier de consommation 3, record 7, French, mesure%20fond%C3%A9e%20sur%20un%20panier%20de%20consommation
feminine noun
- MPC 3, record 7, French, MPC
correct, feminine noun
- MPC 3, record 7, French, MPC
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
La mesure du panier de consommation (MPC), élaborée par Emploi et Développement social Canada, désigne la mesure officielle de la pauvreté au Canada. Elle est fondée sur le coût d'un panier de biens et de services précis correspondant à un niveau de vie modeste et de base. 4, record 7, French, - mesure%20du%20panier%20de%20consommation
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2024-01-08
Record 8, English
Record 8, Subject field(s)
- Human Behaviour
- Saving and Consumption
- Industrial and Economic Psychology
Record 8, Main entry term, English
- lifestyle creep
1, record 8, English, lifestyle%20creep
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
- lifestyle inflation 2, record 8, English, lifestyle%20inflation
correct
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Lifestyle creep occurs when an individual' s standard of living improves as their discretionary income rises and former luxuries become new necessities. 3, record 8, English, - lifestyle%20creep
Record 8, French
Record 8, Domaine(s)
- Comportement humain
- Épargne et consommation
- Psychologie industrielle et économique
Record 8, Main entry term, French
- inflation du niveau de vie
1, record 8, French, inflation%20du%20niveau%20de%20vie
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
- inflation du mode de vie 2, record 8, French, inflation%20du%20mode%20de%20vie
correct, feminine noun
- inflation du style de vie 3, record 8, French, inflation%20du%20style%20de%20vie
correct, feminine noun
- inflation liée au mode de vie 4, record 8, French, inflation%20li%C3%A9e%20au%20mode%20de%20vie
correct, feminine noun
- inflation liée au style de vie 5, record 8, French, inflation%20li%C3%A9e%20au%20style%20de%20vie
correct, feminine noun
Record 8, Textual support, French
Record number: 8, Textual support number: 1 CONT
L'inflation liée au mode de vie se produit [lorsqu'on permet aux] dépenses d'augmenter progressivement au fil du temps, à mesure [qu'on désire] un style de vie plus luxueux. Cela se produit généralement lorsque [le] revenu augmente avec le temps et [qu'on augmente les] dépenses pour suivre le rythme de cette augmentation. 6, record 8, French, - inflation%20du%20niveau%20de%20vie
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2017-03-15
Record 9, English
Record 9, Subject field(s)
- Labour and Employment
Record 9, Main entry term, English
- income standard 1, record 9, English, income%20standard
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 OBS
income standard : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 9, English, - income%20standard
Record 9, French
Record 9, Domaine(s)
- Travail et emploi
Record 9, Main entry term, French
- revenu de référence
1, record 9, French, revenu%20de%20r%C3%A9f%C3%A9rence
masculine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record number: 9, Textual support number: 1 OBS
revenu de référence : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 9, French, - revenu%20de%20r%C3%A9f%C3%A9rence
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2016-03-07
Record 10, English
Record 10, Subject field(s)
- Social Security and Employment Insurance
- National and International Economics
Record 10, Main entry term, English
- low-income family
1, record 10, English, low%2Dincome%20family
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
A family that does not have an income sufficient to support a minimum adequate standard of living. 2, record 10, English, - low%2Dincome%20family
Record 10, French
Record 10, Domaine(s)
- Sécurité sociale et assurance-emploi
- Économie nationale et internationale
Record 10, Main entry term, French
- famille à faible revenu
1, record 10, French, famille%20%C3%A0%20faible%20revenu
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Famille recevant un revenu familial global qui [...] est insuffisant pour lui permettre de louer un logement conforme à ses besoins au taux courant des loyers dans la région où habite la famille. 2, record 10, French, - famille%20%C3%A0%20faible%20revenu
Record 10, Spanish
Record 10, Campo(s) temático(s)
- Seguridad social y seguro de desempleo
- Economía nacional e internacional
Record 10, Main entry term, Spanish
- familia de bajos ingresos
1, record 10, Spanish, familia%20de%20bajos%20ingresos
feminine noun
Record 10, Abbreviations, Spanish
Record 10, Synonyms, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2015-01-30
Record 11, English
Record 11, Subject field(s)
- Financial Accounting
Record 11, Main entry term, English
- analysis of expenses
1, record 11, English, analysis%20of%20expenses
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
Record 11, Textual support, English
Record number: 11, Textual support number: 1 CONT
[The Statement of Comprehensive Income and Income Statement standard] also requires presentation of an analysis of expenses using a classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant. 2, record 11, English, - analysis%20of%20expenses
Record number: 11, Textual support number: 1 OBS
analyses of expenses; expense analyses: plural. 3, record 11, English, - analysis%20of%20expenses
Record 11, Key term(s)
- analyses of expenses
- expense analysis
- expense analyses
Record 11, French
Record 11, Domaine(s)
- Comptabilité générale
Record 11, Main entry term, French
- analyse des dépenses
1, record 11, French, analyse%20des%20d%C3%A9penses
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
Record 11, Textual support, French
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2014-02-25
Record 12, English
Record 12, Subject field(s)
- Economics
Record 12, Main entry term, English
- standard of living
1, record 12, English, standard%20of%20living
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
- living standard 2, record 12, English, living%20standard
correct
Record 12, Textual support, English
Record number: 12, Textual support number: 1 CONT
Improvement in the standard of living depends on economic factors, such as improvements in productivity or per capita real economic growth, a system of income redistribution through the tax system or direct spending by government, and the availability of public services, such as health, education, transit, and parks, along with non-economic factors, such as protection against unsafe or unpleasant working conditions, opportunities for advancement in work, a clean environment, a low crime rate, freedom of expression, and the rule of law. 3, record 12, English, - standard%20of%20living
Record number: 12, Textual support number: 1 PHR
Raise the standard of living. 4, record 12, English, - standard%20of%20living
Record 12, French
Record 12, Domaine(s)
- Économique
Record 12, Main entry term, French
- niveau de vie
1, record 12, French, niveau%20de%20vie
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Situation d'une personne ou d'un groupe de personnes (famille, nation, etc.) sur une échelle de bien-être préalablement définie, objectivement ou subjectivement et implicitement admise. 2, record 12, French, - niveau%20de%20vie
Record number: 12, Textual support number: 1 OBS
Le niveau de vie se mesure par l'ensemble des biens et des services que permet d'acquérir ou de se procurer le revenu national moyen ou le revenu moyen d'une catégorie de citoyens donnée. 2, record 12, French, - niveau%20de%20vie
Record number: 12, Textual support number: 1 PHR
Accroître le niveau de vie, rehausser le niveau de vie. 3, record 12, French, - niveau%20de%20vie
Record 12, Spanish
Record 12, Campo(s) temático(s)
- Economía
Record 12, Main entry term, Spanish
- nivel de vida
1, record 12, Spanish, nivel%20de%20vida
correct, masculine noun
Record 12, Abbreviations, Spanish
Record 12, Synonyms, Spanish
Record 12, Textual support, Spanish
Record number: 12, Textual support number: 1 DEF
Grado de satisfacción de necesidades de una persona o grupo de personas. Se mide por la cantidad de bienes y servicios que pueden comprar con sus ingresos reales. Un nivel de vida bajo permite satisfacer sólo las necesidades básicas, y es propio de países subdesarrollados o personas marginadas. 1, record 12, Spanish, - nivel%20de%20vida
Record number: 12, Textual support number: 1 PHR
Elevar el nivel de vida. 2, record 12, Spanish, - nivel%20de%20vida
Record 13 - internal organization data 2012-08-09
Record 13, English
Record 13, Subject field(s)
- National and International Economics
- Economic Co-operation and Development
Record 13, Main entry term, English
- developed economy
1, record 13, English, developed%20economy
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
Record 13, Textual support, English
Record number: 13, Textual support number: 1 DEF
An economy enjoying sustained economic growth and security. 2, record 13, English, - developed%20economy
Record number: 13, Textual support number: 1 OBS
Some of the most common criteria for evaluating a country's degree of development are per capita income or gross domestic product(GDP), level of industrialization, general standard of living and the amount of widespread infrastructure. Increasingly other non-economic factors are included in evaluating an economy or country's degree of development, such as the human development index(HDI) which reflects relative degrees of education, literacy and health. 3, record 13, English, - developed%20economy
Record 13, French
Record 13, Domaine(s)
- Économie nationale et internationale
- Coopération et développement économiques
Record 13, Main entry term, French
- économie développée
1, record 13, French, %C3%A9conomie%20d%C3%A9velopp%C3%A9e
correct, feminine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
Record 13, Textual support, French
Record number: 13, Textual support number: 1 CONT
Israël a entamé il y a seize ans ses efforts pour être intégré dans l'OCDE afin de passer du statut d'économie émergente à celui d'économie développée. 2, record 13, French, - %C3%A9conomie%20d%C3%A9velopp%C3%A9e
Record 13, Spanish
Record 13, Textual support, Spanish
Record 14 - internal organization data 2011-01-19
Record 14, English
Record 14, Subject field(s)
- Banking
Record 14, Main entry term, English
- prudent man rule
1, record 14, English, prudent%20man%20rule
correct
Record 14, Abbreviations, English
Record 14, Synonyms, English
- prudent portfolio approach 2, record 14, English, prudent%20portfolio%20approach
correct
- prudent man concept 2, record 14, English, prudent%20man%20concept
correct
- prudent management 2, record 14, English, prudent%20management
correct
- prudential rule 2, record 14, English, prudential%20rule
correct
- American rule 2, record 14, English, American%20rule
correct, United States
Record 14, Textual support, English
Record number: 14, Textual support number: 1 DEF
Investment standard for trusts and fiduciary investments. The rule also called the "American rule", originated in an 1830 court case. It states that trustees are free to make investment decisions, applying the same standards-reasonable income and preservation of capital-that a prudent man would use. 3, record 14, English, - prudent%20man%20rule
Record 14, French
Record 14, Domaine(s)
- Banque
Record 14, Main entry term, French
- principe de gestion prudente
1, record 14, French, principe%20de%20gestion%20prudente
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
- principe de gestion prudente du portefeuille 1, record 14, French, principe%20de%20gestion%20prudente%20du%20portefeuille
correct, masculine noun
- administration prudente 1, record 14, French, administration%20prudente
correct, feminine noun
- règle prudentielle 1, record 14, French, r%C3%A8gle%20prudentielle
avoid, feminine noun
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Normes de placement imposées aux institutions financières dans l'exercice de leurs pouvoirs de prêts et de placements. Elles doivent agir comme le ferait en pareilles circonstances une personne prudente et raisonnable, avec honnêteté et loyauté dans le meilleur intérêt des actionnaires, des déposants et, le cas échéant, des bénéficiaires. 1, record 14, French, - principe%20de%20gestion%20prudente
Record 14, Spanish
Record 14, Campo(s) temático(s)
- Operaciones bancarias
Record 14, Main entry term, Spanish
- normas de prudente discreción
1, record 14, Spanish, normas%20de%20prudente%20discreci%C3%B3n
feminine noun
Record 14, Abbreviations, Spanish
Record 14, Synonyms, Spanish
Record 14, Textual support, Spanish
Record number: 14, Textual support number: 1 DEF
Principio que permite a un fideicomiso efectuar inversiones fuera de la lista legal. 2, record 14, Spanish, - normas%20de%20prudente%20discreci%C3%B3n
Record 15 - internal organization data 2008-11-13
Record 15, English
Record 15, Subject field(s)
- Financial Accounting
Record 15, Main entry term, English
- management approach to segment disclosures
1, record 15, English, management%20approach%20to%20segment%20disclosures
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
- management approach to segment reporting 2, record 15, English, management%20approach%20to%20segment%20reporting
correct
- management approach 3, record 15, English, management%20approach
correct
Record 15, Textual support, English
Record number: 15, 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 15, English, - management%20approach%20to%20segment%20disclosures
Record 15, French
Record 15, Domaine(s)
- Comptabilité générale
Record 15, Main entry term, French
- sectorisation organisationnelle
1, record 15, French, sectorisation%20organisationnelle
correct, feminine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- segmentation organisationnelle 1, record 15, French, segmentation%20organisationnelle
correct, feminine noun
Record 15, Textual support, French
Record number: 15, 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 15, French, - sectorisation%20organisationnelle
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2006-11-29
Record 16, English
Record 16, Subject field(s)
- National and International Economics
- Economic Co-operation and Development
- Foreign Trade
Record 16, Main entry term, English
- economic development
1, record 16, English, economic%20development
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
The process of growth in total and per capita income of developing countries, accompanied by fundamental changes in the structure of their economies.... The main objective of economic development is to raise the living standard and general well-being of the people in the economy. 2, record 16, English, - economic%20development
Record number: 16, Textual support number: 1 PHR
foster economic development. 3, record 16, English, - economic%20development
Record 16, French
Record 16, Domaine(s)
- Économie nationale et internationale
- Coopération et développement économiques
- Commerce extérieur
Record 16, Main entry term, French
- développement économique
1, record 16, French, d%C3%A9veloppement%20%C3%A9conomique
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
Record 16, Textual support, French
Record number: 16, Textual support number: 1 CONT
Le développement économique est considéré comme un phénomène global, qui s'étend nécessairement à toutes les branches de l'activité et se traduit par des mutations structurelles très profondes et ininterrompues. Il [...] se compose de changements continuels, se produisant par étapes successives. 2, record 16, French, - d%C3%A9veloppement%20%C3%A9conomique
Record number: 16, Textual support number: 1 PHR
stimuler le développement économique. 3, record 16, French, - d%C3%A9veloppement%20%C3%A9conomique
Record 16, Key term(s)
- essor économique
Record 16, Spanish
Record 16, Campo(s) temático(s)
- Economía nacional e internacional
- Cooperación y desarrollo económicos
- Comercio exterior
Record 16, Main entry term, Spanish
- desarrollo económico
1, record 16, Spanish, desarrollo%20econ%C3%B3mico
correct, masculine noun
Record 16, Abbreviations, Spanish
Record 16, Synonyms, Spanish
Record 16, Textual support, Spanish
Record number: 16, Textual support number: 1 DEF
Expresión genérica para describir el progreso de una economía. 2, record 16, Spanish, - desarrollo%20econ%C3%B3mico
Record number: 16, Textual support number: 1 OBS
[...] puede interpretarse, toscamente, como un equivalente de crecimiento económico; pero es menos precisa. 2, record 16, Spanish, - desarrollo%20econ%C3%B3mico
Record number: 16, Textual support number: 1 PHR
fomentar el desarrollo económico. 3, record 16, Spanish, - desarrollo%20econ%C3%B3mico
Record number: 16, Textual support number: 2 OBS
Aunque usualmente se le confunde con el simple crecimiento económico, el verdadero desarrollo implica una serie de cambios económicos, sociales y culturales que dan origen al crecimiento. 4, record 16, Spanish, - desarrollo%20econ%C3%B3mico
Record 17 - internal organization data 2003-09-27
Record 17, English
Record 17, Subject field(s)
- Remuneration (Personnel Management)
- Labour and Employment
Record 17, Main entry term, English
- labour income
1, record 17, English, labour%20income
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
Record 17, Textual support, English
Record number: 17, Textual support number: 1 CONT
We build a simple dynamic model of the business cycle with monopolistically competitive firms. With simple assumptions concerning firm entry and exit, the model can explain some important stylised facts of the business cycle which standard real business cycle models with perfect competition cannot predict. These include the cyclical behaviour of the shares of capital and labour income in total income, the volatilities of these shares, and the pattern of net firm creation. 1, record 17, English, - labour%20income
Record 17, French
Record 17, Domaine(s)
- Rémunération (Gestion du personnel)
- Travail et emploi
Record 17, Main entry term, French
- revenus du travail
1, record 17, French, revenus%20du%20travail
correct, masculine noun, plural
Record 17, Abbreviations, French
Record 17, Synonyms, French
Record 17, Textual support, French
Record number: 17, Textual support number: 1 CONT
Nous présentons un modèle dynamique simple du cycle d'affaires avec concurrence monopolistique entre les firmes. Sous des hypothèses simples concernant l'entrée et la sortie des firmes, le modèle peut expliquer certains faits caractéristiques du cycle économique, que les modèles standard du cycle avec concurrence parfaite ne peuvent pas prédire. Ces faits caractéristiques comprennent les fluctuations des parts des revenus du travail et du capital dans le revenu total, les variabilités de ces parts, et le comportement dynamique de la création nette de firmes. 1, record 17, French, - revenus%20du%20travail
Record 17, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2002-02-19
Record 18, English
Record 18, Subject field(s)
- Loans
- Education (General)
Record 18, Main entry term, English
- assessed resource
1, record 18, English, assessed%20resource
correct
Record 18, Abbreviations, English
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 DEF
The total amount that a student is expected to contribute from income and assets, following a standard assessment and discretionary adjustments on review. 1, record 18, English, - assessed%20resource
Record number: 18, Textual support number: 1 OBS
assessed resource: term usually used in the plural. 2, record 18, English, - assessed%20resource
Record 18, Key term(s)
- assessed resources
Record 18, French
Record 18, Domaine(s)
- Prêts et emprunts
- Pédagogie (Généralités)
Record 18, Main entry term, French
- ressource estimée
1, record 18, French, ressource%20estim%C3%A9e
correct, feminine noun
Record 18, Abbreviations, French
Record 18, Synonyms, French
- ressource évaluée 1, record 18, French, ressource%20%C3%A9valu%C3%A9e
correct, feminine noun
Record 18, Textual support, French
Record number: 18, Textual support number: 1 DEF
Montant de la contribution totale que l'étudiant est censé verser à même son revenu et ses actifs, une fois pris en compte les allocations de base et les rajustements discrétionnaires intervenus au moment d'une révision. 1, record 18, French, - ressource%20estim%C3%A9e
Record number: 18, Textual support number: 1 OBS
ressource estimée; ressource évaluée : termes habituellement utilisé au pluriel. 2, record 18, French, - ressource%20estim%C3%A9e
Record 18, Key term(s)
- ressources évaluées
- ressources estimées
Record 18, Spanish
Record 18, Textual support, Spanish
Record 19 - internal organization data 2000-08-16
Record 19, English
Record 19, Subject field(s)
- Titles of Federal Government Programs (Canadian)
Record 19, Main entry term, English
- Supports for Independence
1, record 19, English, Supports%20for%20Independence
correct, Alberta
Record 19, Abbreviations, English
- SFI 1, record 19, English, SFI
correct, Alberta
Record 19, Synonyms, English
Record 19, Textual support, English
Record number: 19, Textual support number: 1 OBS
SFI is Alberta's welfare program. It includes temporary income support to ensure people with no other resources have access to food, clothing, shelter, and health services. SFI generally provides a standard allowance, a shelter allowance, and health coverage. In some cases, additional special benefits may be available for training and job search, emergencies, or medical and children's needs. Rates vary by the number of adults and children in a household, and by how soon the client is expected to return to the workforce. 1, record 19, English, - Supports%20for%20Independence
Record 19, French
Record 19, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
Record 19, Main entry term, French
- Supports for Independence
1, record 19, French, Supports%20for%20Independence
correct, Alberta
Record 19, Abbreviations, French
- SFI 1, record 19, French, SFI
correct, Alberta
Record 19, Synonyms, French
Record 19, Textual support, French
Record 19, Spanish
Record 19, Textual support, Spanish
Record 20 - internal organization data 1999-04-20
Record 20, English
Record 20, Subject field(s)
- Finance
Record 20, Main entry term, English
- taxable equivalent adjustment
1, record 20, English, taxable%20equivalent%20adjustment
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
Record 20, Textual support, English
Record number: 20, Textual support number: 1 DEF
The gross-up of non-taxable income to an amount that would be necessary to yield the equivalent after-tax income, in order to permit the measurement and comparison on a standard basis of all sources of income for the organization. 2, record 20, English, - taxable%20equivalent%20adjustment
Record 20, French
Record 20, Domaine(s)
- Finances
Record 20, Main entry term, French
- majoration au montant imposable équivalent
1, record 20, French, majoration%20au%20montant%20imposable%20%C3%A9quivalent
correct, feminine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record number: 20, Textual support number: 1 DEF
Majoration d'un revenu ou produit non imposable l'amenant au montant requis pour obtenir le revenu ou produit équivalent après impôt, apportée dans le but de pouvoir mesurer ou comparer des revenus ou produits de sources différentes selon un critère uniforme. 1, record 20, French, - majoration%20au%20montant%20imposable%20%C3%A9quivalent
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 1997-07-24
Record 21, English
Record 21, Subject field(s)
- Financial and Budgetary Management
Record 21, Main entry term, English
- budget standard 1, record 21, English, budget%20standard
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
A figure that is not less than 50% of the minimum standard and not less than the payment standard from which countable income is substracted in determining the amount of assistance an assistance group may receive. 1, record 21, English, - budget%20standard
Record 21, French
Record 21, Domaine(s)
- Gestion budgétaire et financière
Record 21, Main entry term, French
- norme budgétaire
1, record 21, French, norme%20budg%C3%A9taire
feminine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
Record 21, Textual support, French
Record number: 21, Textual support number: 1 CONT
Afin d'atteindre ces objectifs, il faudra au minimum respecter les normes budgétaires générales en matière de recettes et de dépenses. 1, record 21, French, - norme%20budg%C3%A9taire
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 1995-05-18
Record 22, English
Record 22, Subject field(s)
- Taxation
- Public Sector Budgeting
Record 22, Main entry term, English
- top personal tax rate
1, record 22, English, top%20personal%20tax%20rate
correct
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, Textual support, English
Record number: 22, Textual support number: 1 CONT
Investment income(other than deductible dividends) earned by a corporation is currently subject to the standard corporate tax rate, reflecting an assumption that this rate is approximately equal to the top personal tax rate. 1, record 22, English, - top%20personal%20tax%20rate
Record 22, French
Record 22, Domaine(s)
- Fiscalité
- Budget des collectivités publiques
Record 22, Main entry term, French
- taux maximum d'imposition du revenu des particuliers
1, record 22, French, taux%20maximum%20d%27imposition%20du%20revenu%20des%20particuliers
correct, masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record number: 22, Textual support number: 1 CONT
À l'heure actuelle, le revenu de placement (sauf les dividendes imposables) gagné par une société est assujetti au taux habituel de l'impôt des sociétés puisque l'on suppose que ce taux est approximativement égal au taux maximum d'imposition du revenu des particuliers. 1, record 22, French, - taux%20maximum%20d%27imposition%20du%20revenu%20des%20particuliers
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 1995-03-31
Record 23, English
Record 23, Subject field(s)
- Statistical Surveys
- Remuneration (Personnel Management)
Record 23, Main entry term, English
- standard error of average income 1, record 23, English, standard%20error%20of%20average%20income
Record 23, Abbreviations, English
Record 23, Synonyms, English
Record 23, Textual support, English
Record 23, French
Record 23, Domaine(s)
- Sondages et enquêtes (Statistique)
- Rémunération (Gestion du personnel)
Record 23, Main entry term, French
- erreur type du revenu moyen
1, record 23, French, erreur%20type%20du%20revenu%20moyen
feminine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
Record 23, Textual support, French
Record number: 23, Textual support number: 1 OBS
Source(s) : Glossaire du recensement de 1991 - version du 31 mars 1995. 1, record 23, French, - erreur%20type%20du%20revenu%20moyen
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1984-06-27
Record 24, English
Record 24, Subject field(s)
- Pricing Theory
Record 24, Main entry term, English
- standard commodity
1, record 24, English, standard%20commodity
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
Record 24, Textual support, English
Record number: 24, Textual support number: 1 DEF
A construct used by P. Sraffa to understand the relationship between relative prices and the distribution of income between wages and profits. The standard commodity is a composite commodity constructed such that its price does not change when there are changes in the distribution of income. 1, record 24, English, - standard%20commodity
Record 24, Key term(s)
- standard good
- standard goods
Record 24, French
Record 24, Domaine(s)
- Théorie des prix
Record 24, Main entry term, French
- marchandise-étalon
1, record 24, French, marchandise%2D%C3%A9talon
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 CONT
Dans sa démonstration, Sraffa avance le concept de marchandise-étalon (...) : il s'agit d'une marchandise "composite", formée par la sélection de certaines marchandises employées comme biens de production et organisées comme un système économique complet en miniature, les différentes marchandises étant représentées dans les mêmes proportions que les quantités totales des moyens de production réellement utilisés. 1, record 24, French, - marchandise%2D%C3%A9talon
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1981-09-14
Record 25, English
Record 25, Subject field(s)
- Taxation
Record 25, Main entry term, English
- table of standard income tax exemptions 1, record 25, English, table%20of%20standard%20income%20tax%20exemptions
Record 25, Abbreviations, English
Record 25, Synonyms, English
Record 25, French
Record 25, Domaine(s)
- Fiscalité
Record 25, Main entry term, French
- table des exemptions normales d'impôt sur le revenu 1, record 25, French, table%20des%20exemptions%20normales%20d%27imp%C3%B4t%20sur%20le%20revenu
Record 25, Abbreviations, French
Record 25, Synonyms, French
Record 25, Textual support, French
Record 25, Spanish
Record 25, Textual support, Spanish
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