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FOREIGN ECONOMIC ENTITY [3 records]
Record 1 - internal organization data 2025-02-06
Record 1, English
Record 1, Subject field(s)
- International Relations
Record 1, Main entry term, English
- foreign principal
1, record 1, English, foreign%20principal
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
A foreign principal refers to an entity that is owned or directed, in law or in practice, by a foreign government. This could inter alia include a foreign power, foreign economic entity, foreign political organization, or an individual or group with links to a foreign government. 1, record 1, English, - foreign%20principal
Record 1, French
Record 1, Domaine(s)
- Relations internationales
Record 1, Main entry term, French
- commettant étranger
1, record 1, French, commettant%20%C3%A9tranger
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Entité qui est détenue ou dirigée, en droit ou en pratique, par un gouvernement étranger. 1, record 1, French, - commettant%20%C3%A9tranger
Record number: 1, Textual support number: 1 OBS
Il peut s'agir, entre autres, d'une puissance étrangère, d'une entité économique étrangère, d'une organisation politique étrangère ou encore d'une personne ou d'un groupe ayant des liens avec un gouvernement étranger. 1, record 1, French, - commettant%20%C3%A9tranger
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-31
Record 2, English
Record 2, Subject field(s)
- Investment
- Financial Accounting
Record 2, Main entry term, English
- net investment in a self-sustaining foreign operation
1, record 2, English, net%20investment%20in%20a%20self%2Dsustaining%20foreign%20operation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- net investment in a foreign entity 2, record 2, English, net%20investment%20in%20a%20foreign%20entity
correct, see observation
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
net investment in a foreign entity: term used by the International Accounting Standards Board. 3, record 2, English, - net%20investment%20in%20a%20self%2Dsustaining%20foreign%20operation
Record number: 2, Textual support number: 2 OBS
net investment in a foreign entity : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 3, record 2, English, - net%20investment%20in%20a%20self%2Dsustaining%20foreign%20operation
Record 2, French
Record 2, Domaine(s)
- Investissements et placements
- Comptabilité générale
Record 2, Main entry term, French
- investissement net dans une entité étrangère autonome
1, record 2, French, investissement%20net%20dans%20une%20entit%C3%A9%20%C3%A9trang%C3%A8re%20autonome
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- investissement net dans une entité étrangère 2, record 2, French, investissement%20net%20dans%20une%20entit%C3%A9%20%C3%A9trang%C3%A8re
correct, see observation, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Part de l'entité mère dans l'actif net d'une entité étrangère autonome, sous forme de particpations ou de prêts. 1, record 2, French, - investissement%20net%20dans%20une%20entit%C3%A9%20%C3%A9trang%C3%A8re%20autonome
Record number: 2, Textual support number: 1 OBS
investissement net dans une entité étrangère : terme utilisé par le Conseil des normes comptables internationales. 3, record 2, French, - investissement%20net%20dans%20une%20entit%C3%A9%20%C3%A9trang%C3%A8re%20autonome
Record number: 2, Textual support number: 2 OBS
investissement net dans une entité étrangère : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 2, French, - investissement%20net%20dans%20une%20entit%C3%A9%20%C3%A9trang%C3%A8re%20autonome
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2004-10-29
Record 3, English
Record 3, Subject field(s)
- Financial and Budgetary Management
Record 3, Main entry term, English
- foreign operation
1, record 3, English, foreign%20operation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
In accounting for foreign currency translation, a subsidiary, division, branch, joint venture, or similar type of organization that undertakes and/or records its economic activities in a currency other than the reporting currency of the reporting entity. 2, record 3, English, - foreign%20operation
Record 3, French
Record 3, Domaine(s)
- Gestion budgétaire et financière
Record 3, Main entry term, French
- établissement à l'étranger
1, record 3, French, %C3%A9tablissement%20%C3%A0%20l%27%C3%A9tranger
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- établissement étranger 1, record 3, French, %C3%A9tablissement%20%C3%A9tranger
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Filiale, division, succursale, coentreprise ou entité similaire implantée à l'étranger et dont les activités économiques sont exercées et enregistrées dans ses comptes en monnaie étrangère, c'est-à-dire une monnaie différente de celle de l'entité mère qui présente les états financiers (ou comptes). 1, record 3, French, - %C3%A9tablissement%20%C3%A0%20l%27%C3%A9tranger
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 3, Main entry term, Spanish
- negocio extranjero
1, record 3, Spanish, negocio%20extranjero
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
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