TERMIUM Plus®
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ALL PURPOSE FINANCIAL STATEMENTS [1 record]
Record 1 - internal organization data 2024-07-31
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- general purpose financial statements
1, record 1, English, general%20purpose%20financial%20statements
correct, plural
Record 1, Abbreviations, English
- GPFS 2, record 1, English, GPFS
correct, plural
Record 1, Synonyms, English
- general-purpose financial statements 3, record 1, English, general%2Dpurpose%20financial%20statements
correct, plural
- all-purpose financial statements 4, record 1, English, all%2Dpurpose%20financial%20statements
correct, plural, less frequent
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
... general purpose financial statements ... are designed to meet the common information needs of external users of financial information about an entity. 5, record 1, English, - general%20purpose%20financial%20statements
Record number: 1, Textual support number: 1 OBS
general purpose financial statements; general-purpose financial statements; all-purpose financial statements: designations rarely used in the singular. 6, record 1, English, - general%20purpose%20financial%20statements
Record 1, Key term(s)
- general purpose financial statement
- general-purpose financial statement
- all-purpose financial statement
- all purpose financial statements
- all purpose financial statement
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- états financiers à usage général
1, record 1, French, %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- états financiers à vocation générale 2, record 1, French, %C3%A9tats%20financiers%20%C3%A0%20vocation%20g%C3%A9n%C3%A9rale
former designation, correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
[Les] états financiers à usage général [...] sont destinés à satisfaire les besoins d'information communs des utilisateurs externes de l'information financière relative à une entité. 3, record 1, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record number: 1, Textual support number: 1 OBS
états financiers à vocation générale : Le terme «états financiers à vocation générale» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «états financiers à usage général». 4, record 1, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record number: 1, Textual support number: 2 OBS
états financiers à usage général; états financiers à vocation générale : désignations inusitées au singulier. 4, record 1, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record 1, Key term(s)
- état financier à usage général
- état financier à vocation générale
Record 1, Spanish
Record 1, Textual support, Spanish
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