TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GAAP [4 records]
Record 1 - internal organization data 2024-02-14
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- generally accepted accounting principle
1, record 1, English, generally%20accepted%20accounting%20principle
correct
Record 1, Abbreviations, English
- GAAP 2, record 1, English, GAAP
correct
Record 1, Synonyms, English
- accounting standard 3, record 1, English, accounting%20standard
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Generally accepted accounting principles (GAAP) are a set of standards and rules that serve as a general guide for financial reporting. The term "generally accepted" means that these principles are validated by leading authorities in the field. 3, record 1, English, - generally%20accepted%20accounting%20principle
Record number: 1, Textual support number: 1 OBS
In Canada, accounting standards are set by the Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. 3, record 1, English, - generally%20accepted%20accounting%20principle
Record number: 1, Textual support number: 2 OBS
generally accepted accounting principle; GAAP; accounting standard: designations usually used in the plural. 4, record 1, English, - generally%20accepted%20accounting%20principle
Record 1, Key term(s)
- generally accepted accounting principles
- accounting standards
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe comptable généralement reconnu
1, record 1, French, principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
correct, masculine noun
Record 1, Abbreviations, French
- PCGR 2, record 1, French, PCGR
correct, masculine noun
Record 1, Synonyms, French
- règle comptable généralement admise 3, record 1, French, r%C3%A8gle%20comptable%20g%C3%A9n%C3%A9ralement%20admise
correct, feminine noun
- norme comptable 4, record 1, French, norme%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les principes comptables généralement reconnus (PCGR) forment un ensemble de normes et de règles qui servent de guide général à la communication de l'information financière. L'expression «généralement reconnus» signifie que ces principes sont validés par les principales autorités en la matière. 5, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record number: 1, Textual support number: 1 OBS
Au Canada, les normes comptables sont établies par le «Conseil des normes comptables (CNC)» et le «Conseil sur la comptabilité dans le secteur public (CCSP)» de l'ordre des Comptables professionnels agréés du Canada (CPA). 5, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record number: 1, Textual support number: 2 OBS
principe comptable généralement reconnu; PCGR; règle comptable généralement admise; norme comptable : désignations habituellement utilisées au pluriel. 6, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record 1, Key term(s)
- principes comptables généralement reconnus
- règles comptables généralement admises
- normes comptables
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- principios de contabilidad generalmente aceptados
1, record 1, Spanish, principios%20de%20contabilidad%20generalmente%20aceptados
correct, masculine noun, plural
Record 1, Abbreviations, Spanish
- PCGA 2, record 1, Spanish, PCGA
correct, masculine noun, plural
Record 1, Synonyms, Spanish
- principios contables generalmente aceptados 3, record 1, Spanish, principios%20contables%20generalmente%20aceptados
correct, masculine noun, plural
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Conjunto de normas legales o recomendaciones de entidades privadas que regulan la presentación de los estados financieros y el cálculo de sus magnitudes. En España, además del Plan General de Contabilidad, están los Principios Contables de la AECA. A nivel mundial destacan el IASC (International Accounting Standards Committee), el norteamericano FASB (Financial Accounting Standards Board), y las directrices de la UE. 2, record 1, Spanish, - principios%20de%20contabilidad%20generalmente%20aceptados
Record number: 1, Textual support number: 1 OBS
principios de contabilidad generalmente aceptados; PCGA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - principios%20de%20contabilidad%20generalmente%20aceptados
Record 2 - internal organization data 2013-09-20
Record 2, English
Record 2, Subject field(s)
- Titles of Monographs
- Financial Accounting
Record 2, Main entry term, English
- Generally Accepted Accounting Principles
1, record 2, English, Generally%20Accepted%20Accounting%20Principles
correct, Canada
Record 2, Abbreviations, English
- GAAP 2, record 2, English, GAAP
correct, Canada
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Canadian Institute of Chartered Accountants (CICA), 2002. 2, record 2, English, - Generally%20Accepted%20Accounting%20Principles
Record 2, French
Record 2, Domaine(s)
- Titres de monographies
- Comptabilité générale
Record 2, Main entry term, French
- Principes comptables généralement reconnus
1, record 2, French, Principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus
correct, masculine noun, Canada
Record 2, Abbreviations, French
- PCGR 1, record 2, French, PCGR
correct, masculine noun, Canada
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Institut Canadien de Comptables Agréés (ICCA), 2002. 1, record 2, French, - Principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2000-03-20
Record 3, English
Record 3, Subject field(s)
- Titles of Federal Government Programs (Canadian)
Record 3, Main entry term, English
- General Adjustment Assistance Program
1, record 3, English, General%20Adjustment%20Assistance%20Program
correct, Canada
Record 3, Abbreviations, English
- GAAP 2, record 3, English, GAAP
correct, Canada
Record 3, Synonyms, English
Record 3, Key term(s)
- General Adjustment Assistance Programme
Record 3, French
Record 3, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
Record 3, Main entry term, French
- Programme d'aide générale de transition
1, record 3, French, Programme%20d%27aide%20g%C3%A9n%C3%A9rale%20de%20transition
correct, masculine noun, Canada
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1999-08-03
Record 4, English
Record 4, Subject field(s)
- Regional and Municipal Gov. Bodies and Committees
- Immunology
Record 4, Main entry term, English
- Asian Community AIDS Services
1, record 4, English, Asian%20Community%20AIDS%20Services
correct, Ontario
Record 4, Abbreviations, English
- ACAS 2, record 4, English, ACAS
correct, Ontario
Record 4, Synonyms, English
- Gay Asian AIDS Project 3, record 4, English, Gay%20Asian%20AIDS%20Project
former designation, correct, Ontario
- GAAP 4, record 4, English, GAAP
former designation, correct, Ontario
- GAAP 4, record 4, English, GAAP
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Information confirmed by the organization. 5, record 4, English, - Asian%20Community%20AIDS%20Services
Record 4, French
Record 4, Domaine(s)
- Organismes et comités de gouv. régionaux ou municipaux
- Immunologie
Record 4, Main entry term, French
- Asian Community AIDS Services
1, record 4, French, Asian%20Community%20AIDS%20Services
correct, Ontario
Record 4, Abbreviations, French
- ACAS 2, record 4, French, ACAS
correct, Ontario
Record 4, Synonyms, French
- Gay Asian AIDS Project 3, record 4, French, Gay%20Asian%20AIDS%20Project
former designation, correct, Ontario
- GAAP 4, record 4, French, GAAP
former designation, correct, Ontario
- GAAP 4, record 4, French, GAAP
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Information confirmée par l'organisme. 5, record 4, French, - Asian%20Community%20AIDS%20Services
Record 4, Spanish
Record 4, Textual support, Spanish
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