TERMIUM Plus®
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UTILISATEUR AVERTI [3 records]
Record 1 - internal organization data 2024-12-05
Record 1, English
Record 1, Subject field(s)
- Accounting
- Finance
Record 1, Main entry term, English
- sophisticated financial statement user
1, record 1, English, sophisticated%20financial%20statement%20user
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- sophisticated user of financial statements 2, record 1, English, sophisticated%20user%20of%20financial%20statements
correct
- sophisticated user 3, record 1, English, sophisticated%20user
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Financial reports are increasingly lengthy and complex – reducing [the] ability to effectively communicate how [a] business is performing. Even sophisticated users can find it difficult to understand accounting jargon and identify important disclosures, including whether key financial measures have even been reported. 4, record 1, English, - sophisticated%20financial%20statement%20user
Record number: 1, Textual support number: 1 OBS
sophisticated financial statement user; sophisticated user of financial statements; sophisticated user: designations usually used in the plural. 5, record 1, English, - sophisticated%20financial%20statement%20user
Record 1, Key term(s)
- sophisticated financial statement users
- sophisticated users of financial statements
- sophisticated users
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Finances
Record 1, Main entry term, French
- utilisateur averti des états financiers
1, record 1, French, utilisateur%20averti%20des%20%C3%A9tats%20financiers
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- utilisatrice avertie des états financiers 2, record 1, French, utilisatrice%20avertie%20des%20%C3%A9tats%20financiers
correct, feminine noun
- utilisateur averti 3, record 1, French, utilisateur%20averti
correct, masculine noun
- utilisatrice avertie 2, record 1, French, utilisatrice%20avertie
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
utilisateur averti des états financiers; utilisatrice avertie des états financiers; utilisateur averti; utilisatrice avertie : désignations habituellement utilisées au pluriel. 2, record 1, French, - utilisateur%20averti%20des%20%C3%A9tats%20financiers
Record 1, Key term(s)
- utilisateurs avertis des états financiers
- utilisatrices averties des états financiers
- utilisateurs avertis
- utilisatrices averties
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-01-10
Record 2, English
Record 2, Subject field(s)
- Informatics
Record 2, Main entry term, English
- advanced user
1, record 2, English, advanced%20user
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Informatique
Record 2, Main entry term, French
- utilisateur averti
1, record 2, French, utilisateur%20averti
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-11-19
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- full disclosure principle
1, record 3, English, full%20disclosure%20principle
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- full disclosure 1, record 3, English, full%20disclosure
correct
- disclosure principle 2, record 3, English, disclosure%20principle
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An obligation by management to disclose all relevant information in the financial statements in order to avoid misleading the reader. 3, record 3, English, - full%20disclosure%20principle
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- principe de bonne information
1, record 3, French, principe%20de%20bonne%20information
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- information complète 2, record 3, French, information%20compl%C3%A8te
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Principe comptable voulant que l'entité fournisse tous les éléments d’information financière qui sont suffisamment importants pour être susceptibles d’influencer le jugement ou les décisions d’un utilisateur averti. 2, record 3, French, - principe%20de%20bonne%20information
Record number: 3, Textual support number: 1 OBS
Ce principe reconnaît que la nature et l’étendue de l’information présentée dans les états financiers (ou comptes) découlent bien souvent de compromis. Ainsi, l’entité doit s’efforcer de produire des états financiers (ou comptes) suffisamment détaillés pour présenter tous les aspects qui peuvent influer sur les décisions de l’utilisateur et suffisamment condensés pour qu’il soit facile de les consulter, tout en gardant à l’esprit les coûts de préparation et d’utilisation. 2, record 3, French, - principe%20de%20bonne%20information
Record 3, Spanish
Record 3, Textual support, Spanish
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