TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 OBS

The Accounting Standards Oversight Council (AcSOC) is an independent, volunteer body established in 2000 to serve the public interest by overseeing and providing input into the activities of the Accounting Standards Board (AcSB). In 2003, AcSOC started overseeing and providing input into the activities of the Public Sector Accounting Board (PSAB).  2, record 1, English, - Accounting%20Standards%20Oversight%20Council

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 OBS

[...] le Conseil de surveillance de la normalisation comptable (CSNC) [est une] instance indépendante composée de bénévoles, créée en 2000 pour servir l'intérêt public en supervisant les activités du Conseil des normes comptables (CNC) et en exprimant ses vues à l'égard de celles-ci. Depuis 2003, [le CSNC est] également chargé de superviser et de commenter les activités du Conseil sur la comptabilité dans le secteur public (CCSP).  2, record 1, French, - Conseil%20de%20surveillance%20de%20la%20normalisation%20comptable

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Transparency, accountability, consultation and responsiveness are key aspects of the Accounting Standards Board (AcSB)’s activities. We call this "due process" and it’s critical to the integrity of the Canadian accounting standard-setting process ...  2, record 2, English, - accounting%20standard%2Dsetting%20process

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Même l’indépendance décisionnelle du normalisateur le plus influent, le Financial Accounting Standards Board (FASB) des États-Unis, a été mise à l’épreuve, ainsi que l’ont démontré les événements entourant les paiements à base d’actions et la propension du Congrès à intervenir directement dans le processus de normalisation comptable.  2, record 2, French, - processus%20de%20normalisation%20comptable

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 CONT

[...] se ha considerado conveniente adaptar el Plan General de Contabilidad Pública a [las Normas Internacionales de Contabilidad del Sector Público], en aquellos aspectos que se han considerado necesarios para avanzar en el proceso de normalización contable [...]  1, record 2, Spanish, - proceso%20de%20normalizaci%C3%B3n%20contable

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

There is a consensus now that accounting standard setters should listen more openly to prudential regulators as their input is very important for the accounting standard setting process.  2, record 3, English, - accounting%20standard%20setter

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 CONT

Les normes élaborées par les deux principaux organismes de normalisation comptable, soit l’International Accounting Standards Board (l’IASB) et le Financial Accounting Standards Board (le FASB) des États-Unis, sont en effet sensiblement différentes [...]  4, record 3, French, - organisme%20de%20normalisation%20comptable

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 CONT

El desarrollo de marcos contables para ECL [pérdidas crediticias esperadas] concuerda con el llamamiento de abril de 2009 de los líderes del G-20 a los organismos de normalización contable de "fortalecer el reconocimiento contable de las provisiones para insolvencias crediticias incorporando un mayor abanico de información crediticia".  1, record 3, Spanish, - organismo%20de%20normalizaci%C3%B3n%20contable

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Since its inception, the IASB [International Accounting Standards Board] has been able to set standards with relatively little political influence in its governance or standard setting process. But this changed with the outbreak of the global financial crisis. Political bodies began to view accounting standards as a contributing factor that amplified the consequences of the crisis on banks, financial markets and the overall economy. Regaining control over accounting standard setting was seen as imperative.  2, record 4, English, - accounting%20standard%20setting

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Action tendant à rendre toutes les comptabilités semblables dans leur présentation et formulation.  1, record 4, French, - normalisation%20comptable

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 CONT

A lo largo de los años la normalización contable se ha ido configurando como un modo de incorporar a normas jurídicas de distinto rango, la obligación de llevanza de contabilidad y el proceso de formulación y presentación de las cuentas anuales de las empresas.  1, record 4, Spanish, - normalizaci%C3%B3n%20contable