TERMIUM Plus®
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DEROGATION REGLES COMPTABLES GENERALEMENT ADMISES [1 record]
Record 1 - internal organization data 1998-07-09
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- departure from generally accepted accounting principles
1, record 1, English, departure%20from%20generally%20accepted%20accounting%20principles
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- departure from GAAP 2, record 1, English, departure%20from%20GAAP
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
GAAP = generally accepted accounting principles 3, record 1, English, - departure%20from%20generally%20accepted%20accounting%20principles
Record number: 1, Textual support number: 2 OBS
[Generally accepted accounting principles are] those accounting principles that have been established in a particular jurisdiction by formal recognition by a standard-setting body, or by authoritative support or precedent. 3, record 1, English, - departure%20from%20generally%20accepted%20accounting%20principles
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- dérogation aux principes comptables généralement reconnus
1, record 1, French, d%C3%A9rogation%20aux%20principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dérogation aux règles comptables généralement admises 1, record 1, French, d%C3%A9rogation%20aux%20r%C3%A8gles%20comptables%20g%C3%A9n%C3%A9ralement%20admises
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Fait pour les états financiers de s'écarter des principes comptables généralement reconnus pour l'une ou l'autre des raisons suivantes : traitement comptable inacceptable, estimation incorrecte d'un poste, omission d'informations essentielles ou présentation inappropriée. Si la dérogation n'est pas corrigée, le professionnel comptable devra formuler une restriction dans son rapport de mission. 1, record 1, French, - d%C3%A9rogation%20aux%20principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus
Record 1, Spanish
Record 1, Textual support, Spanish
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