TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
REFERENTIEL REPOSANT OBLIGATION CONFORMITE [3 records]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- special purpose framework
1, record 1, English, special%20purpose%20framework
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Where a special purpose framework is used (since the auditor's report is intended for specific users), the auditor may consider it necessary ... to include an other matter paragraph, stating that the auditor's report is intended solely for the intended users and should not be distributed to or used by other parties ... 2, record 1, English, - special%20purpose%20framework
Record number: 1, Textual support number: 1 OBS
The financial reporting framework may be a fair presentation framework or a compliance framework. 3, record 1, English, - special%20purpose%20framework
Record 1, Key term(s)
- special-purpose framework
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- référentiel à usage particulier
1, record 1, French, r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans le cas d’un référentiel à usage particulier, comme le rapport de l’auditeur est destiné à des utilisateurs particuliers, l’auditeur peut considérer comme nécessaire [...] d’ajouter un paragraphe sur d’autres points pour indiquer que son rapport est destiné exclusivement aux utilisateurs visés et ne doit pas être diffusé auprès de tiers ni utilisé par des tiers [...] 2, record 1, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
Record number: 1, Textual support number: 1 OBS
Il peut s’agir d’un référentiel reposant sur le principe d’image fidèle ou un référentiel reposant sur l'obligation de conformité. 3, record 1, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-07-31
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- general purpose framework
1, record 2, English, general%20purpose%20framework
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- general-purpose framework 2, record 2, English, general%2Dpurpose%20framework
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
A general-purpose framework is designed to meet the common financial information needs of a wide range of users ... 3, record 2, English, - general%20purpose%20framework
Record number: 2, Textual support number: 1 OBS
The financial reporting framework may be a fair presentation framework or a compliance framework. 4, record 2, English, - general%20purpose%20framework
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- référentiel à usage général
1, record 2, French, r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Lorsqu’il y a plusieurs tiers qui exigent l’utilisation de différentes méthodes de comptabilité, l’utilisation d’un référentiel à usage général [peut] être utile. 2, record 2, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record number: 2, Textual support number: 1 OBS
Le référentiel d’information financière peut être un référentiel reposant sur le principe d’image fidèle ou un référentiel reposant sur l'obligation de conformité. 3, record 2, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-07-20
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- compliance framework
1, record 3, English, compliance%20framework
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
... when the financial statements are prepared in accordance with a compliance framework, the auditor is not required to evaluate whether the financial statements achieve fair presentation. 2, record 3, English, - compliance%20framework
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- référentiel reposant sur l'obligation de conformité
1, record 3, French, r%C3%A9f%C3%A9rentiel%20reposant%20sur%20l%27obligation%20de%20conformit%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
[...] lorsque les états financiers ont été préparés conformément à un référentiel reposant sur l'obligation de conformité, l'auditeur n’ est pas tenu d’évaluer s’ils donnent une image fidèle. 2, record 3, French, - r%C3%A9f%C3%A9rentiel%20reposant%20sur%20l%27obligation%20de%20conformit%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
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