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The Government of Canada’s terminology and linguistic data bank.
REFERENTIEL USAGE PARTICULIER [2 records]
Record 1 - internal organization data 2024-10-31
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Finance
Record 1, Main entry term, English
- specific users
1, record 1, English, specific%20users
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A [special purpose framework is] designed to meet the financial information needs of specific users. 1, record 1, English, - specific%20users
Record 1, Key term(s)
- specific user
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Finances
Record 1, Main entry term, French
- utilisateurs particuliers
1, record 1, French, utilisateurs%20particuliers
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- utilisatrices particulières 2, record 1, French, utilisatrices%20particuli%C3%A8res
correct, feminine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un référentiel [à usage particulier est] conçu pour répondre aux besoins d’information financière d’utilisateurs particuliers. 1, record 1, French, - utilisateurs%20particuliers
Record 1, Key term(s)
- utilisateur particulier
- utilisatrice particulière
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
- special purpose framework
1, record 2, English, special%20purpose%20framework
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - special%20purpose%20framework
Record number: 2, Textual support number: 1 OBS
The financial reporting framework may be a fair presentation framework or a compliance framework. 3, record 2, English, - special%20purpose%20framework
Record 2, Key term(s)
- special-purpose framework
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- référentiel à usage particulier
1, record 2, French, r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
Record number: 2, 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 2, French, - r%C3%A9f%C3%A9rentiel%20%C3%A0%20usage%20particulier
Record 2, Spanish
Record 2, Textual support, Spanish
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