TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

REFERENTIEL INFORMATION FINANCIERE APPLICABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-02-05

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
  • Government Accounting
DEF

The financial reporting framework adopted by management and, where appropriate, those charged with governance in the preparation and presentation of the financial statements that is acceptable in view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation.

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Référentiel d'information financière adopté par la direction et, le cas échéant, les responsables de la gouvernance, pour la préparation des états financiers, qui est acceptable au regard de la nature de l'entité et de l'objectif de ses états financiers, ou obligatoire de par des textes légaux ou règlementaires.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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