{"id":2055,"date":"2024-04-24T18:17:00","date_gmt":"2024-04-24T18:17:00","guid":{"rendered":"http:\/\/standardspractices.ca\/knowledge-base\/b-registres-financiers-2\/"},"modified":"2024-07-02T21:53:32","modified_gmt":"2024-07-02T21:53:32","slug":"b-registres-financiers","status":"publish","type":"ht_kb","link":"https:\/\/standardspractices.ca\/fr\/knowledge-base\/b-registres-financiers\/","title":{"rendered":"B. Registres financiers"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li>Tenir les registres financiers conform\u00e9ment aux principes comptables g\u00e9n\u00e9ralement\nreconnus (PCGR) et, lorsque cela s\u2019applique, aux exigences de l\u2019Agence du revenu du\nCanada.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Contexte<\/p>\n\n<p class=\"wp-block-paragraph\">L&#8217;objectif des registres financiers est de fournir les informations n\u00e9cessaires \u00e0 l&#8217;\u00e9tablissement des rapports financiers. Ces rapports sont utilis\u00e9s par le conseil d&#8217;administration pour orienter et garantir la sant\u00e9 de l&#8217;organisation, par le personnel pour contr\u00f4ler les op\u00e9rations et par les parties externes pour \u00e9valuer la stabilit\u00e9 et la gestion de l&#8217;organisation et la mani\u00e8re dont elle utilise judicieusement ses fonds. Une bonne tenue des comptes, en tant que fondement de la gestion financi\u00e8re de l&#8217;organisation, est essentielle. Pour que les registres financiers soient clairs et cr\u00e9dibles, ils doivent \u00eatre conformes aux principes comptables g\u00e9n\u00e9ralement reconnus (PCGR) d\u00e9finis par l&#8217;Institut canadien des comptables agr\u00e9\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Contexte L&#8217;objectif des registres financiers est de fournir les informations n\u00e9cessaires \u00e0 l&#8217;\u00e9tablissement des rapports financiers. Ces rapports sont utilis\u00e9s par le conseil d&#8217;administration pour orienter et garantir la sant\u00e9 de l&#8217;organisation, par le personnel pour contr\u00f4ler les op\u00e9rations et par les parties externes pour \u00e9valuer la stabilit\u00e9 et la&#8230;<\/p>\n","protected":false},"author":5,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"ht-kb-category":[49],"ht-kb-tag":[],"class_list":["post-2055","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-standard6-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>B. Registres financiers | Land Trust - Assessment Tool \/ Outil d&#039;evaluation<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/standardspractices.ca\/fr\/knowledge-base\/b-registres-financiers\/\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:type\" content=\"article\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:title\" content=\"B. Registres financiers | Land Trust - Assessment Tool \/ Outil d&#039;evaluation\" class=\"yoast-seo-meta-tag\" \/>\n<meta property=\"og:description\" content=\"Contexte L&#8217;objectif des registres financiers est de fournir les informations n\u00e9cessaires \u00e0 l&#8217;\u00e9tablissement des rapports financiers. 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