TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
accounting standards [3 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 2014-02-28
Record 2, English
Record 2, Subject field(s)
- Accounting
- Auditing (Accounting)
- Government Accounting
Record 2, Main entry term, English
- accounting principles
1, record 2, English, accounting%20principles
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting standards 2, record 2, English, accounting%20standards
correct, plural, familiar
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The basic rules which give guidance in the measurement, classification and interpretation of financial information, as well as in the presentation of this information in the financial statements. 3, record 2, English, - accounting%20principles
Record number: 2, Textual support number: 1 OBS
accounting principles; accounting standards: terms usually used in the plural. 4, record 2, English, - accounting%20principles
Record 2, Key term(s)
- accounting principle
- accounting standard
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Vérification (Comptabilité)
- Comptabilité publique
Record 2, Main entry term, French
- principes comptables
1, record 2, French, principes%20comptables
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règles fondamentales gouvernant la mesure, le classement et la synthèse des informations d'ordre économique, ainsi que leur présentation dans les états financiers. 2, record 2, French, - principes%20comptables
Record number: 2, Textual support number: 1 OBS
principes comptables : terme habituellement utilisé au pluriel. 3, record 2, French, - principes%20comptables
Record 2, Key term(s)
- principe comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Verificación (Contabilidad)
- Contabilidad pública
Record 2, Main entry term, Spanish
- criterios contables
1, record 2, Spanish, criterios%20contables
correct, masculine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- principios de contabilidad 2, record 2, Spanish, principios%20de%20contabilidad
correct, masculine noun, plural
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Conjunto de normas o principios de valoración de activos, devengo de ingresos y gastos, dotación de provisiones y actualización de cifras históricas, recomendadas o exigidas por la profesión contable y/o la Administración para que la contabilidad de la empresa refleje de la forma más ajustada posible su realidad económica subyacente. 1, record 2, Spanish, - criterios%20contables
Record number: 2, Textual support number: 1 CONT
Los principios de contabilidad que establecen la base para cuantificar las operaciones del ente económico y su presentación, son: el valor histórico original, el negocio en marcha y la dualidad económica. 3, record 2, Spanish, - criterios%20contables
Record number: 2, Textual support number: 1 OBS
criterios contables; principios de contabilidad: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 2, Spanish, - criterios%20contables
Record 2, Key term(s)
- criterio contable
- principio contable
- principio de contabilidad
Record 3 - internal organization data 2002-09-19
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- accounting standards
1, record 3, English, accounting%20standards
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- accounting principles 2, record 3, English, accounting%20principles
correct
- accounting rules 3, record 3, English, accounting%20rules
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Accounting principles that have been given formal recognition by a standard-setting body. 4, record 3, English, - accounting%20standards
Record number: 3, Textual support number: 1 OBS
Compare to "generally accepted accounting principles". 5, record 3, English, - accounting%20standards
Record number: 3, Textual support number: 2 OBS
Terms usually used in the plural. 5, record 3, English, - accounting%20standards
Record 3, Key term(s)
- accounting standard
- accounting principle
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- normes comptables
1, record 3, French, normes%20comptables
correct, feminine noun, plural
Record 3, Abbreviations, French
Record 3, Synonyms, French
- règles comptables 2, record 3, French, r%C3%A8gles%20comptables
correct, feminine noun, plural
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Règles adoptées par les organisations comptables professionnelles (au Canada, le Conseil des normes comptables de l'Institut Canadien des Comptables Agréés) ou d'autres organismes comme le Financial Accounting Standards Board (U.S.) et l'International Accounting Standards Committee (IASC), et portant sur la façon précise de comptabiliser les opérations et les faits susceptibles de faire l'objet de différents traitements comptables. 3, record 3, French, - normes%20comptables
Record number: 3, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 4, record 3, French, - normes%20comptables
Record 3, Key term(s)
- norme comptable
- règle comptable
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad
Record 3, Main entry term, Spanish
- normas de contabilidad
1, record 3, Spanish, normas%20de%20contabilidad
correct, feminine noun, plural
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
- normas contables 2, record 3, Spanish, normas%20contables
correct, feminine noun, plural
Record 3, Textual support, Spanish
Record 3, Key term(s)
- norma de contabilidad
- norma contable
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