TERMIUM Plus®

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STATED ACCOUNTING POLICY [1 record]

Record 1 2004-03-10

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
OBS

These accounting policies are stated in the notes to the financial statements.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
OBS

Ces conventions comptables sont énoncées dans les notes afférentes aux états financiers.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
OBS

Ciertas generalizaciones de las prácticas [contables] aceptadas que afectan a los estados financieros, y las cuales muchos contadores considerarían como principios surgidos de los pronunciamientos de la AAA y del AICPA, constituyen en general prácticas a las cuales se les encuentran a veces excepciones, que a lo mejor necesitarían de notas explicativas.

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