Traduction de «Changement de périmètre comptable » (Français → Anglais) :

1. In these Regulations, “government” means the government reporting entity — as defined in the section dealing with the government reporting entity in the CICA Public Sector Accounting Handbook, as amended from time to time — of Yukon.

1. In these Regulations, “government” means the government reporting entity — as defined in the section dealing with the government reporting entity in the CICA Public Sector Accounting Handbook, as amended from time to time — of the Northwest Territories.

Accountability improvements that increase government control may raise the question of consolidation within the accounting entity under the accounting standards set by the Public Sector Accounting Board of the Canadian Institute of Chartered Accountants.

Counterparties should be considered to be included in the same consolidation at least where they are both included in a consolidation in accordance with Council Directive 83/349/EEC or International Financial Reporting Standards (IFRS) adopted pursuant to Regulation (EC) No 1606/2002 of the European Parliament and of the Council or, in relation to a group the parent undertaking of which has its head office in a third country, in accordance with generally accepted accounting principles of a third country determined to be equivalent to IFRS in accordance with Commission Regulation (EC) No 1569/2007 (or accounting standards of a third country the use of which is permitted in accordance with Article 4 of Regulation (EC) No 1569/2007), or where ...[+++]they are both covered by the same consolidated supervision in accordance with Directive 2006/48/EC or with Directive 2006/49/EC of the European Parliament and of the Council or, in relation to a group the parent undertaking of which has its head office in a third country, the same consolidated supervision by a third country competent authority verified as equivalent to that governed by the principles laid down in Article 143 of Directive 2006/48/EC or in Article 2 of Directive 2006/49/EC.

[Translation] The government is currently assessing the new accounting standard within the Government of Canada reporting entity, in order to determine whether foundations are meeting the new criteria.

Method 1 (Accounting consolidation) shall only be applied if the competent authority is confident about the level of integrated management and internal control regarding the entities which would be included in the scope of consolidation.