TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

In the early 1980s, professional accountants and academics questioned whether the profession should adopt two sets of GAAP [generally accepted accounting principles]; one set for large firms, and a second set for small and medium-sized enterprises (SMEs). The arguments for two sets of GAAP, or big GAAP and little GAAP, were based primarily on a belief that as accounting became increasingly more complex, SMEs were experiencing a standards overload due to both the increasing number of accounting standards and their complexity.  2, record 1, English, - big%20GAAP

Record number: 1, Textual support number: 1 OBS

GAAP: generally accepted accounting principles.  3, record 1, English, - big%20GAAP

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dans une optique d'information financière différentielle, principes comptables généralement reconnus qui s'appliquent aux entités de grande taille, par opposition à ceux qui s'appliquent aux PME [petites et moyennes entreprises].  1, record 1, French, - grands%20PCGR

Record number: 1, Textual support number: 1 OBS

PCGR : principes comptables généralement reconnus.  2, record 1, French, - grands%20PCGR

Record 1,  Textual support,  Spanish