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AUTHORITATIVE ACCOUNTING PRONOUNCEMENT [1 record]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- authoritative accounting pronouncements
1, record 1, English, authoritative%20accounting%20pronouncements
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
authoritative accounting pronouncements: term usually used in the plural. 2, record 1, English, - authoritative%20accounting%20pronouncements
Record 1, Key term(s)
- authoritative accounting pronouncement
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- référentiel comptable
1, record 1, French, r%C3%A9f%C3%A9rentiel%20comptable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- prises de position faisant autorité en comptabilité 1, record 1, French, prises%20de%20position%20faisant%20autorit%C3%A9%20en%20comptabilit%C3%A9
correct, feminine noun, plural
- réglementation comptable 1, record 1, French, r%C3%A9glementation%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des lois, normes, directives, et autres prises de position adoptées par les organismes habilités en matière de normalisation comptable. 1, record 1, French, - r%C3%A9f%C3%A9rentiel%20comptable
Record number: 1, Textual support number: 1 OBS
Au sens large, le terme «référentiel» englobe tous les documents auxquels il peut être utile de se référer, soit les textes d'application obligatoire pour l'exercice d'une activité, mais aussi la jurisprudence émanant des tribunaux et des organismes de surveillance et la doctrine. 1, record 1, French, - r%C3%A9f%C3%A9rentiel%20comptable
Record number: 1, Textual support number: 2 OBS
prises de position faisant autorité en comptabilité : terme habituellement utilisé au pluriel. 2, record 1, French, - r%C3%A9f%C3%A9rentiel%20comptable
Record 1, Key term(s)
- prise de position faisant autorité en comptabilité
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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