TERMIUM Plus®
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BACKGROUND PARAGRAPHS [1 record]
Record 1 - internal organization data 2010-03-01
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- background material
1, record 1, English, background%20material
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- background paragraphs 1, record 1, English, background%20paragraphs
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
background paragraphs: term usually used in the plural. 2, record 1, English, - background%20material
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- texte explicatif
1, record 1, French, texte%20explicatif
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- paragraphes explicatifs 1, record 1, French, paragraphes%20explicatifs
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans certaines normes, par exemple, celles de l'International Auditing and Assurance Standards Board (IAASB), de l'International Accounting Standards Board (IASB) et de l'Institut Canadien des Comptables Agréés (ICCA), parties du texte qui ont pour fonction de mettre en contexte et d'expliquer les dispositions proprement normatives. 1, record 1, French, - texte%20explicatif
Record number: 1, Textual support number: 1 OBS
La présentation typographique permet de distinguer facilement les paragraphes explicatifs et les paragraphes normatifs. Ainsi, ces derniers sont présentés en caractères romains gras dans les normes de l'IAASB, en caractères italiques gras dans les normes de l'IASB, et en caractères italiques maigres dans les normes de l'ICCA. 1, record 1, French, - texte%20explicatif
Record number: 1, Textual support number: 2 OBS
paragraphes explicatifs : terme habituellement utilisé au pluriel. 2, record 1, French, - texte%20explicatif
Record 1, Spanish
Record 1, Textual support, Spanish
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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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