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English to French translations [PRO]
Bus/Financial - Finance (general) / Financial report | | English term or phrase: transaction elections and exceptions | used in the following phrase:
"Subject to certain transition elections and exceptions disclosed in note 26", the Company has consistently applied the accounting policies used in the preparation of its opening IFRS balance sheet as at January 1, 2010 throughout all periods presented, as if these policies had always been in effect.
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|  Marie MartinKudoZ activityQuestions: 17 (none open) ( 1 closed without grading) Answers: 29
| | Local time: 05:59
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| | choix (comptables) et exceptions lors du processus de transition | Explanation:
... choix comptables des entreprises lors de la transition aux normes comptables IAS/IFRS
http://www.iasplus.com/ca/0705canadaconversionfr.pdf
La norme IFRS 1 indique plusieurs voies à suivre pour aboutir à la
conversion. Ces voies se présentent sous forme d’exemptions et
d’exceptions et permettent de se soustraire au principe général
d’application rétrospective. Les exemptions sont facultatives, ce qui
vous permet d’exercer certains choix<.b>, et les exceptions, si elles
s’appliquent, sont obligatoires. |
| Selected response from:
AntoineH
Local time: 11:59
| Grading comment thank you!
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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27 mins confidence:   peer agreement (net): +3 | transition elections and exceptions choix (comptables) et exceptions lors du processus de transition
Explanation:
... choix comptables des entreprises lors de la transition aux normes comptables IAS/IFRS
http://www.iasplus.com/ca/0705canadaconversionfr.pdf
La norme IFRS 1 indique plusieurs voies à suivre pour aboutir à la
conversion. Ces voies se présentent sous forme d’exemptions et
d’exceptions et permettent de se soustraire au principe général
d’application rétrospective. Les exemptions sont facultatives, ce qui
vous permet d’exercer certains choix<.b>, et les exceptions, si elles
s’appliquent, sont obligatoires.
| AntoineH
Local time: 11:59
Works in field
Native speaker of:  French
PRO pts in category: 12
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