TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DIFFERENTIAL REPORTING [1 record]
Record 1 - internal organization data 2008-04-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- differential reporting
1, record 1, English, differential%20reporting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- differential financial reporting 2, record 1, English, differential%20financial%20reporting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Recently the Canadian Institute of Chartered Accountants (CICA) has issued new accounting recommendations that may help simplify financial reporting for many privately owned enterprises. The new rules, referred to as differential reporting, are designed with the needs of the users of financial statements in mind and are written to ensure that the benefits expected to arise from providing financial information exceeds the cost of doing so. 3, record 1, English, - differential%20reporting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- information différentielle
1, record 1, French, information%20diff%C3%A9rentielle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- information financière différentielle 2, record 1, French, information%20financi%C3%A8re%20diff%C3%A9rentielle
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Information financière établie suivant le principe que les règles comptables applicables à certaines entités, notamment aux petites et moyennes entreprises (PME), devraient différer des règles comptables applicables aux sociétés ouvertes et à certaines autres sociétés, lorsque les règles formulées ne permettent pas de répondre aux besoins des utilisateurs de l'information financière des PME ou que le coût engendré par l'application d'une règle serait supérieur aux avantages que cette règle est susceptible de procurer. 2, record 1, French, - information%20diff%C3%A9rentielle
Record 1, Spanish
Record 1, Textual support, Spanish
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