TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 CONT

The risk of material misstatement at the financial statement level is assessed as moderate. Although [the entrepreneur's] extensive business experience and the straightforward nature of the taxi business lowers the risk, accounting for the acquisition... is complex and increases [the] risk.  1, fiche 1, Anglais, - at%20the%20financial%20statement%20level

Record number: 1, Textual support number: 1 OBS

Applies to the financial statements of the entity or audit unit as a whole rather than at the level of a particular [financial statement line item] or process ...  2, fiche 1, Anglais, - at%20the%20financial%20statement%20level

Fiche 1,  Justifications,  Français

Record number: 1, Textual support number: 1 CONT

Le risque d'anomalies significatives au niveau des états financiers est jugé modéré. Bien que la vaste expérience des affaires de [l'entrepreneur] et la simplicité de l'industrie du taxi atténuent le risque, le traitement comptable de l'acquisition [...] est complexe et accroît le risque.  1, fiche 1, Français, - au%20niveau%20des%20%C3%A9tats%20financiers

Record number: 1, Textual support number: 1 OBS

Qui s'applique aux états financiers de l'entité ou de l'unité d'audit dans son ensemble plutôt qu'à un poste des états financiers ou à un processus.  2, fiche 1, Français, - au%20niveau%20des%20%C3%A9tats%20financiers

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 CONT

Employee leasing [is an] arrangement in which a firm(called "subscribing firm") transfers its employees to another firm(called "leasing firm") which specializes in human resource management, payroll accounting, and risk administration. The subscribing firm leases its employees back as employees of the leasing firm and usually pays more for their services than their salaries at the time of transfer. This way the payroll and associated expenses and taxes of the leased employees become the leasing firm's liabilities.  2, fiche 2, Anglais, - employee%20leasing

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 CONT

Typiquement, les établissements spécialisés dans la location de personnel permanent embauchent certains employés de leurs clients, voire tous, louent leurs services en retour et jouent le rôle d'employeurs de ces employés en ce qui concerne le versement du salaire et des avantages sociaux et les activités connexes.  1, fiche 2, Français, - location%20de%20personnel%20permanent

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

In the midst of all the activity associated with derivatives, accounting and tax rules have lagged behind, creating what could be called accounting risk. Significant discretion is allowed in the area of marking derivative contracts to market, for example. Computed prices can vary greatly, depending on the assumptions used. Tax treatment of derivatives varies greatly, as well.  2, fiche 3, Anglais, - accounting%20risk

Fiche 3,  Justifications,  Français

Record number: 3, Textual support number: 1 CONT

En dépit de l'engouement suscité par les produits dérivés, les règles comptables et fiscales ont relativement peu changé, contribuant à créer ce qu'on appelle le risque comptable. Par exemple, la marge de manœuvre en ce qui concerne la valorisation des contrats au prix du marché demeure considérable. Les prix exigés peuvent varier énormément, selon les hypothèses retenues. En outre, le traitement fiscal des produits dérivés varie, lui aussi, considérablement.  1, fiche 3, Français, - risque%20comptable

Fiche 3,  Justifications,  Espagnol

Record number: 3, Textual support number: 1 DEF

En los mercados de derivados se llama así a que, por error, no se contabilice una opción de compra o venta a largo plazo, no pudiéndose realizar la cobertura de la posición, sin que tal hecho se detecte hasta la expiración de dicha opción.  1, fiche 3, Espagnol, - riesgo%20contable

Fiche 4,  Justifications,  Anglais

Record number: 4, Textual support number: 1 CONT

A hedge fund manager is normally the founder and the key person in charge of overseeing the whole operation of the hedge fund. This means that he/she is responsible for overseeing the portfolio, often making trading decisions, hiring personnel, monitoring the risk of the portfolio and ensuring that the accounting and operations departments are in order.  2, fiche 4, Anglais, - hedge%20fund%20manager

Record number: 4, Textual support number: 1 OBS

The goal of a hedge fund manager is not to beat an index, as it is for a mutual fund manager, but to generate positive returns no matter what the market is doing.  3, fiche 4, Anglais, - hedge%20fund%20manager

Fiche 4,  Justifications,  Français

Record number: 4, Textual support number: 1 CONT

Le sera également Harry Markopolos, un ex-gestionnaire de fonds spéculatif qui, soupçonnant une vaste fraude, avait alerté la SEC [Securities and Exchange Commission] dès 1999 sans qu'aucune des enquêtes qu'elle avait ensuite menées n'aboutisse à la moindre mesure concernant les opérations de BMIS [Bernard L. Madoff Investment Securities].  3, fiche 4, Français, - gestionnaire%20de%20fonds%20sp%C3%A9culatif

Fiche 4,  Justifications,  Espagnol

Fiche 5,  Justifications,  Anglais

Record number: 5, Textual support number: 1 CONT

Generally accepted accounting principles(GAAP) permit certain kinds of transactions to be accounted for off the company's balance sheet, and many companies, as a means of managing risk and/or taking advantage of legitimate tax minimization opportunities, create off-balance-sheet transactions. It is important that the audit committee understand the nature and the reason for each off-balance-sheet item, and ensure that any such relationships are adequately disclosed.  2, fiche 5, Anglais, - off%2Dbalance%20sheet%20transaction

Fiche 5,  Justifications,  Français

Record number: 5, Textual support number: 1 CONT

Une «opération hors bilan» peut être toute transaction, ou tout accord, entre une société et une ou plusieurs autres entités et qui n'est pas inscrite au bilan.  2, fiche 5, Français, - transaction%20hors%20bilan

Fiche 5,  Justifications,  Espagnol

Fiche 6,  Justifications,  Anglais

Record number: 6, Textual support number: 1 OBS

Of the Canadian Wheat Board. Primary responsibilities include the review of financial reporting, accounting systems, risk management and internal controls. It facilitates the conduct of an annual audit, assesses performance measures, reviews annual financial statements and accounting practices, and reviews financial/business risk policies, plans and proposals.  1, fiche 6, Anglais, - Audit%2C%20Finance%20and%20Risk%20Committee

Fiche 6,  Justifications,  Français

Record number: 6, Textual support number: 1 OBS

De la Commission canadienne du blé. Les principales responsabilités de ce comité consistent à examiner les rapports financiers, les systèmes de comptabilité, la gestion des risques et les contrôles internes. Ce comité facilite la tenue d'une vérification annuelle, évalue les mesures du rendement, examine les états financiers annuels et les pratiques comptables en plus de réviser les politiques, plans et propositions en matière de finances et de gestion des risques.  1, fiche 6, Français, - Comit%C3%A9%20de%20v%C3%A9rification%2C%20de%20finances%20et%20gestion%20du%20risque

Fiche 6,  Justifications,  Espagnol

Fiche 7,  Justifications,  Anglais

Record number: 7, Textual support number: 1 DEF

The sale by a business of its book debts to a factoring company, who will pay the business the face value of the total of the invoices, less a discount which will take into consideration : the fee, interest rates appertaining at the time, risk of non-payment, etc. The seller of the invoices will do so in order to improve his cash flow. The factoring company, will not necessarily offer any other service, such as guarantee of bad debts, sales ledger accounting, etc. [Klein, Gerald. Dictionary of Banking. Pitman Publishing, 1995].  2, fiche 7, Anglais, - invoice%20discounting

Record number: 7, Textual support number: 1 CONT

Invoice discounting is a working capital facility which provides immediate finance (prepayment) of up to 80% of funds tied up in unpaid debtor invoices, the balance is paid (less costs) as the debtor collections are received. In short invoice discounting is an acceleration of cash flow.  3, fiche 7, Anglais, - invoice%20discounting

Fiche 7,  Justifications,  Français

Fiche 7,  Justifications,  Espagnol

Fiche 8,  Justifications,  Anglais

Record number: 8, Textual support number: 1 DEF

The method of accounting for a specific business undertaking in which all costs and revenues prior to completion are carried forward as a net figure in the balance sheet of the venturer. It is used in situations where the undertaking is exposed to a high degree of risk so that the financial outcome is not determinable until the undertaking is completed.  2, fiche 8, Anglais, - venture%20accounting

Fiche 8,  Justifications,  Français

Record number: 8, Textual support number: 1 DEF

Méthode de comptabilisation d'opérations comportant le plus souvent des risques élevés, qui consiste à ne déterminer le résultat de ces opérations que lorsqu'elles sont terminées et à présenter entre-temps au bilan l'excédent des produits sur les coûts ou, le cas échéant, l'excédent des coûts sur les produits.  1, fiche 8, Français, - comptabilit%C3%A9%20par%20op%C3%A9rations

Fiche 8,  Justifications,  Espagnol

Fiche 9,  Justifications,  Anglais

Record number: 9, Textual support number: 1 CONT

The economic evaluation of health impacts has been approached in two main ways. These can be referred to as : 1. output accounting-the value of the output lost and resources foregone because of death, illness, or injury; and 2. welfare accounting-the value of resources individuals would forego(accept) to reduce(increase) a risk of death, illness, or injury if they had the opportunity.  1, fiche 9, Anglais, - output%20accounting

Fiche 9,  Justifications,  Français

Fiche 9,  Justifications,  Espagnol

Fiche 10,  Justifications,  Anglais

Record number: 10, Textual support number: 1 CONT

The economic evaluation of health impacts has been approached in two main ways. These can be referred to as : 1. output accounting-the value of the output lost and resources foregone because of death, illness, or injury; and 2. welfare accounting-the value of resources individuals would forego(accept) to reduce(increase) a risk of death, illness, or injury if they had the opportunity.  1, fiche 10, Anglais, - welfare%20accounting

Fiche 10,  Justifications,  Français

Fiche 10,  Justifications,  Espagnol