TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... a set of standards and rules[, validated by leading authorities in the field,] that serve as a general guide for financial reporting.  2, record 1, English, - generally%20accepted%20accounting%20principles

Record number: 1, Textual support number: 1 CONT

The auditor examines the general purpose financial statements of a not-for-profit organization prepared in accordance with generally accepted accounting principles(GAAP) as determined by the [standards board].  3, record 1, English, - generally%20accepted%20accounting%20principles

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[...] ensemble de normes et de règles[, validées par les principales autorités en la matière,] qui servent de guide général à la communication de l'information financière.  3, record 1, French, - principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus

Record number: 1, Textual support number: 1 CONT

L'auditeur examine les états financiers à usage général d'un organisme sans but lucratif préparés conformément aux principes comptables généralement reconnus (PCGR) [qui sont] établis par le [conseil des normes].  4, record 1, French, - principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus

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,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The final type of audit opinion is an adverse opinion.... An adverse audit report usually indicates that financial reports contain gross misstatements and have the potential for fraud.... Adverse opinions send out a high alert that the company's records haven’t been prepared according to GAAP [generally accepted accounting principles].  2, record 2, English, - adverse%20opinion

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Opinión técnica emitida por un auditor, en la que manifiesta que las cuentas anuales no representan fielmente la situación financiera, el resultado de las operaciones, o los cambios en la situación financiera de la empresa de acuerdo con principios de contabilidad generalmente aceptados. El auditor debe indicar las razones que le obligan a emitirla. Se emite cuando no se considera apropiada una abstención de opinión, ya que se tiene la información suficiente para concluir que las cuentas anuales no están presentadas razonablemente.  1, record 2, Spanish, - opini%C3%B3n%20adversa

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

We also believe that the Canadian issuers should receive shareholder approval(simple majority) for adoption of US GAAP for their primary financial statements...  2, record 3, English, - primary%20financial%20statements

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] jeu d'états financiers d'une entité établi selon un ensemble de normes, par exemple les principes comptables généralement reconnus au Canada, par opposition à un autre jeu établi selon un autre ensemble de normes, par exemple les normes comptables internationales.  1, record 3, French, - %C3%A9tats%20financiers%20de%20base

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

The terms "phantom profits" or "illusory profits" are often used in the context of inventory(but can also pertain to depreciation) during periods of rising costs. The amount of phantom or illusory profit is the difference between the profit reported using historical cost-as required by generally accepted accounting principles(GAAP)-and the profit that would have been reported if replacement cost had been used.  4, record 4, English, - illusory%20profit

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Profit résultant de l'application du modèle comptable fondé sur les coûts historiques lorsqu'en période d'inflation, les conditions économiques ont pour effet d'accroître artificiellement les coûts de remplacement.  1, record 4, French, - profit%20fictif

Record 4,  Textual support,  Spanish

Record number: 4, Textual support number: 1 DEF

Incremento monetario en el valor de un activo no realizado.  1, record 4, Spanish, - ganancia%20en%20papel

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

A one-part audit opinion states that the audit is either "fairly presented" or "fairly presented in accordance with GAAP", while a two-part audit opinion states that the audit is "fairly presented and in accordance with GAAP". A one-part "fairly presented" opinion gives no weight to the rules of GAAP but entirely relies upon fairness as interpreted by the auditor. A one-part "fairly presented in accordance with GAAP" opinion gives the entire weight to the rules, and suggests that if you follow the rules then financial statement presentation will be fair by default.  2, record 5, English, - one%2Dpart%20opinion

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 DEF

Notion selon laquelle l'auditeur n'émet qu'une seule et même opinion sur la fidélité de l'image que les états financiers donnent de la situation financière et des résultats en conformité avec les principes comptables généralement reconnus ou un autre référentiel d'information financière applicable, la fidélité et la conformité formant un tout indissociable.  1, record 5, French, - opinion%20unique

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A one-part audit opinion states that the audit is either "fairly presented" or "fairly presented in accordance with GAAP", while a two-part audit opinion states that the audit is "fairly presented and in accordance with GAAP".... By requiring the statements to be "fairly presented and in accordance with GAAP", the two-part audit opinion requires an emphasis on principles as well as rules. The two-part opinion requires the rules(GAAP) to be followed with the proviso that overall fairness of presentation of the financial statements is maintained.  3, record 6, English, - two%2Dpart%20opinion

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Notion selon laquelle l'auditeur émettrait, d'une part, une opinion sur la fidélité de l'image que les états financiers donnent de la situation et des résultats et, d'autre part, une opinion sur la conformité de ces états aux principes comptables généralement reconnus.  2, record 6, French, - opinion%20en%20deux%20parties

Record number: 6, Textual support number: 1 OBS

Cette notion, qui a fait l'objet de nombreux débats au fil des ans, est maintenant rejetée.  2, record 6, French, - opinion%20en%20deux%20parties

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 DEF

A person who has, through education and experience as a public accountant or auditor or a principal financial officer, controller or principal accounting officer of an SEC [U. S. Securities and Exchange Commission] reporting company, or experience in one or more positions involving similar functions, the following attributes : an understanding of GAAP [Generally Accepted Accounting Principles] and financial statements; experience applying GAAP in connection with accounting for estimates, accruals and reserves that are generally comparable to those used in the issuer's financial statements; experience preparing or auditing financial statements that present accounting issues generally comparable to those raised by the issuer's financial statements; experience with internal controls and procedures for financial reporting; and an understanding of audit committee functions.  2, record 7, English, - financial%20expert

Record number: 7, Textual support number: 1 CONT

And in today’s hectic world, it can be beneficial just to have a financial expert looking over your shoulder to double-check your planning efforts and make sure you stay focused and follow through with your financial plans.  3, record 7, English, - financial%20expert

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

L'expert financier doit posséder toutes les compétences suivantes : comprendre les états financiers et les principes comptables généralement reconnus (« PCGR ») utilisés par l'émetteur pour établir ses états financiers; être en mesure d'apprécier l'application des PCGR par rapport à la comptabilisation des estimations, des comptes de régularisation et des réserves; posséder de l'expérience dans l'établissement, la vérification, l'analyse ou l'évaluation d'états financiers qui présentent des questions comptables comparables à celles qui peuvent être soulevées par les états financiers de l'émetteur, ou posséder de l'expérience dans la surveillance de personnes exerçant ces activités; comprendre les contrôles internes et les contrôles de communication de l'information financière; et comprendre les fonctions du comité de vérification.  3, record 7, French, - expert%20financier

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

Association of professional accountants and auditors, established in 1979. One of its objectives is the study of generally accepted accounting principles(GAAP). Published criteria include fixed assets, suppliers and customers, differences in exchange rates and periodical adjustments. Currently studying company income tax, stock, provisions and net worth.  1, record 8, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors

Record number: 8, Textual support number: 1 OBS

Spanish Association of Accountants and Auditors; AECA: terms and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 8, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Association de spécialistes de la comptabilité et de l'audit constituée en 1979. Un de ses objectifs est l'étude des principes comptables généralement reconnus (PCGR). Parmi les critères publiés figurent les immobilisations, les fournisseurs et les clients, les différences de change et les ajustements par périodes. Les critères d'impôt sur les bénéfices, de stocks, de provisions et de patrimoine net sont en élaboration.  1, record 8, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises

Record number: 8, Textual support number: 1 OBS

Association espagnole de comptabilité et de gestion des entreprises; AECA : termes et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 8, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises

Record 8,  Textual support,  Spanish

Record number: 8, Textual support number: 1 DEF

Asociación de profesionales de la contabilidad y auditoría constituida en 1979. Uno de sus objetivos es estudiar los principios de contabilidad generalmente aceptados (PCGA). Entre los criterios publicados destacan los de inmovilizado, proveedores y clientes, diferencias de cambio y ajustes por periodificación, y se encuentran en elaboración los del impuesto sobre beneficios, existencias, provisiones y patrimonio neto.  1, record 8, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas

Record number: 8, Textual support number: 1 OBS

Asociación Española de Contabilidad y Administración de Empresas; AECA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 8, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

Generally accepted accounting principles(GAAP) permit certain kinds of transactions to be accounted for off the company's balance sheet, and many companies, as a means of managing risk and/or taking advantage of legitimate tax minimization opportunities, create off-balance-sheet transactions. It is important that the audit committee understand the nature and the reason for each off-balance-sheet item, and ensure that any such relationships are adequately disclosed.  2, record 9, English, - off%2Dbalance%20sheet%20transaction

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 CONT

Une «opération hors bilan» peut être toute transaction, ou tout accord, entre une société et une ou plusieurs autres entités et qui n'est pas inscrite au bilan.  2, record 9, French, - transaction%20hors%20bilan

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, 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 10, English, - big%20GAAP

Record number: 10, Textual support number: 1 OBS

GAAP : generally accepted accounting principles.  3, record 10, English, - big%20GAAP

Record 10,  Textual support,  French

Record number: 10, 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 10, French, - grands%20PCGR

Record number: 10, Textual support number: 1 OBS

PCGR : principes comptables généralement reconnus.  2, record 10, French, - grands%20PCGR

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, 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 11, English, - little%20GAAP

Record number: 11, Textual support number: 1 OBS

GAAP : generally accepted accounting principles.  3, record 11, English, - little%20GAAP

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 DEF

Dans une optique d'information financière différentielle, principes comptables généralement reconnus qui peuvent être appliqués par les PME [petite ou moyenne entreprise], par opposition à ceux qui doivent s'appliquer aux entités de grande taille.  1, record 11, French, - petits%20PCGR

Record number: 11, Textual support number: 1 OBS

PCGR : principes comptables généralement reconnus.  2, record 11, French, - petits%20PCGR

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 CONT

Financial statement manipulation can be divided into two separate, but often blurred, categories : earnings manipulation(what some would clearly label as fraud) and earnings management. The distinguishing characteristic between manipulation and management is somewhat subjective but is generally seen as the technique(s) used in preparing financial information that is either misleading or inaccurate. The difference can rest in whether the technique used might fall within or outside of the requirements and recommendations provided by Generally Accepted Accounting Principles(GAAP).  3, record 12, English, - earnings%20manipulation

Record 12,  Textual support,  French

Record number: 12, Textual support number: 1 CONT

Les cas les plus frappants (Enron et WorldCom) ont essentiellement trait à la «manipulation» du bénéfice. [...] Ce sont des exemples évidents de manipulation, des cas limites comportant des violations des PCGR [principes comptables généralement reconnus].  3, record 12, French, - manipulation%20des%20r%C3%A9sultats

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 CONT

... there's nothing in either Section 9200 or the guideline requiring a public accountant to disclose known departures from GAAP [Generally Accepted Accounting Principles] in either the compiled statements or the notice to reader.  2, record 13, English, - guideline

Record 13,  Textual support,  French

Record number: 13, Textual support number: 1 OBS

La note d'orientation a pour but de suggérer une solution préliminaire à certains problèmes en attendant le résultat de recherches plus poussées qui, éventuellement, conduiront à la formulation d'une norme. Elle peut également traiter d'une question qui, de l'avis d'un conseil de normalisation ne justifie pas la préparation d'une norme.  2, record 13, French, - note%20d%27orientation

Record number: 13, Textual support number: 2 OBS

Note qu'un conseil de normalisation de l'ICCA publie pour préciser son interprétation de recommandations antérieures, ou pour exprimer son opinion sur un autre problème qui se pose à la profession comptable en matière de comptabilité et de certification.  2, record 13, French, - note%20d%27orientation

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

Accumulated other comprehensive income comprises the accumulated balance of all components of other comprehensive income, being revenues, expenses, gains and losses that, in accordance with primary source of GAAP [generally accepted accounting principles] are recognized in comprehensive income, but exclude from net income...  2, record 14, English, - accumulated%20other%20comprehensive%20income

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 DEF

Poste des capitaux propres constitué du total cumulatif des autres éléments du résultat étendu qui ont été constatés au cours des périodes antérieures à la date de clôture, et qui n'ont pas encore fait l'objet d'un reclassement dans les résultats.  1, record 14, French, - cumul%20des%20autres%20%C3%A9l%C3%A9ments%20du%20r%C3%A9sultat%20%C3%A9tendu

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Under US GAAP, goodwill would be capitalised as an intangible fixed asset or, in the case of associates, as part of the carrying value of the associate and amortised against income over its estimated economic life...  3, record 15, English, - intangible%20fixed%20assets

Record number: 15, Textual support number: 1 OBS

Usually used in the plural form.  4, record 15, English, - intangible%20fixed%20assets

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 OBS

Terme habituellement utilisé au pluriel.  2, record 15, French, - immobilisations%20incorporelles

Record 15,  Textual support,  Spanish

Record number: 15, Textual support number: 1 DEF

Elementos patrimoniales intangibles que comprenden principalmente: patentes, fondo de comercio, propiedad industrial, derechos de traspaso, gastos de investigación y desarrollo, gastos de adquisición de pólizas, etc.  1, record 15, Spanish, - inmovilizado%20inmaterial

Record number: 15, Textual support number: 1 OBS

En español, este término suele utilizarse en singular.  3, record 15, Spanish, - inmovilizado%20inmaterial

Record 16,  Textual support,  English

Record number: 16, Textual support number: 1 OBS

GAAP [generally accepted accounting principles].  1, record 16, English, - time%20period%20principle

Record 16,  Textual support,  French

Record number: 16, Textual support number: 1 OBS

PCGR [principes comptables généralement reconnus].  1, record 16, French, - principe%20de%20l%27ind%C3%A9pendance%20des%20exercices

Record 16,  Textual support,  Spanish

Record 17,  Textual support,  English

Record number: 17, Textual support number: 1 OBS

GAAP=generally accepted accounting principles  3, record 17, English, - departure%20from%20generally%20accepted%20accounting%20principles

Record number: 17, Textual support number: 2 OBS

[Generally accepted accounting principles are] those accounting principles that have been established in a particular jurisdiction by formal recognition by a standard-setting body, or by authoritative support or precedent.  3, record 17, English, - departure%20from%20generally%20accepted%20accounting%20principles

Record 17,  Textual support,  French

Record number: 17, Textual support number: 1 DEF

Fait pour les états financiers de s'écarter des principes comptables généralement reconnus pour l'une ou l'autre des raisons suivantes : traitement comptable inacceptable, estimation incorrecte d'un poste, omission d'informations essentielles ou présentation inappropriée. Si la dérogation n'est pas corrigée, le professionnel comptable devra formuler une restriction dans son rapport de mission.  1, record 17, French, - d%C3%A9rogation%20aux%20principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus

Record 17,  Textual support,  Spanish

Record 18,  Textual support,  English

Record number: 18, Textual support number: 1 OBS

GAAP :[generally accepted accounting principles]  1, record 18, English, - Significant%20Differences%20in%20GAAP%20in%20Canada%2C%20Chile%2C%20Mexico%20and%20the%20United%20States%20%3A%20An%20Update%20of%20the%20Analysis%20Included%20in%20Financial%20Reporting%20in%20North%20America%20to%20June%201996

Record 18,  Textual support,  French

Record number: 18, Textual support number: 1 OBS

Étude réalisée en collaboration par l'ICCA [Institut canadien des comptables agréés], le Colegio de Contadores de Chile, l'Instituto Mexicano de Contadores Publicos et le Financial Accounting Standards Board des États-Unis.  1, record 18, French, - Diff%C3%A9rences%20importantes%20entre%20les%20principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus%20au%20Canada%2C%20au%20Chili%2C%20au%20Mexique%20et%20aux%20%C3%89tats%2DUnis%20%3A%20Mise%20%C3%A0%20jour%20de%20l%27analyse%20pr%C3%A9sent%C3%A9e%20en%20Am%C3%A9rique%20du%20Nord%2C%20en%20date%20de%20juin%201996

Record 18,  Textual support,  Spanish