TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CRITERIOS JUICIO [1 record]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- fair presentation
1, record 1, English, fair%20presentation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- true and fair view 2, record 1, English, true%20and%20fair%20view
correct
- fairness 3, record 1, English, fairness
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
[The audit firm evaluates] the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves [a] fair presentation. 4, record 1, English, - fair%20presentation
Record 1, Key term(s)
- true-and-fair view
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- image fidèle
1, record 1, French, image%20fid%C3%A8le
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- présentation fidèle 2, record 1, French, pr%C3%A9sentation%20fid%C3%A8le
correct, feminine noun
- fidélité 3, record 1, French, fid%C3%A9lit%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Le cabinet d'audit évalue] la présentation d'ensemble, la structure et le contenu des états financiers, y compris les informations fournies dans les notes, et [apprécie] si les états financiers représentent les opérations et événements sous-jacents d'une manière propre à donner une image fidèle. 2, record 1, French, - image%20fid%C3%A8le
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- imagen fiel
1, record 1, Spanish, imagen%20fiel
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Imagen que se obtiene si las cuentas anuales son completas, se realizan conforme a las disposiciones legales, y los elementos que las componen pasan un juicio razonable. Implica una concordancia con los hechos reales y es el resultado de una valoración basada en criterios objetivos. 1, record 1, Spanish, - imagen%20fiel
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