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GENERAL PURPOSE FINANCIAL STATEMENTS [2 records]
Record 1 - internal organization data 2024-10-31
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- generally accepted accounting principles
1, record 1, English, generally%20accepted%20accounting%20principles
correct, plural
Record 1, Abbreviations, English
- GAAP 1, record 1, English, GAAP
correct, plural
Record 1, Synonyms, English
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, Key term(s)
- generally accepted accounting principle
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principes comptables généralement reconnus
1, record 1, French, principes%20comptables%20g%C3%A9n%C3%A9ralement%20reconnus
correct, masculine noun, plural
Record 1, Abbreviations, French
- PCGR 1, record 1, French, PCGR
correct, masculine noun, plural
Record 1, Synonyms, French
- règles comptables généralement admises 2, record 1, French, r%C3%A8gles%20comptables%20g%C3%A9n%C3%A9ralement%20admises
correct, feminine noun, plural, Belgium, France
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, Key term(s)
- principe comptable généralement reconnu
- règle comptable généralement admise
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 2024-07-31
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- general purpose financial statements
1, record 2, English, general%20purpose%20financial%20statements
correct, plural
Record 2, Abbreviations, English
- GPFS 2, record 2, English, GPFS
correct, plural
Record 2, Synonyms, English
- general-purpose financial statements 3, record 2, English, general%2Dpurpose%20financial%20statements
correct, plural
- all-purpose financial statements 4, record 2, English, all%2Dpurpose%20financial%20statements
correct, plural, less frequent
Record 2, Textual support, English
Record number: 2, 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 2, English, - general%20purpose%20financial%20statements
Record number: 2, 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 2, English, - general%20purpose%20financial%20statements
Record 2, Key term(s)
- general purpose financial statement
- general-purpose financial statement
- all-purpose financial statement
- all purpose financial statements
- all purpose financial statement
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- états financiers à usage général
1, record 2, French, %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- états financiers à vocation générale 2, record 2, French, %C3%A9tats%20financiers%20%C3%A0%20vocation%20g%C3%A9n%C3%A9rale
former designation, correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, 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 2, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record number: 2, 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 2, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record number: 2, Textual support number: 2 OBS
états financiers à usage général; états financiers à vocation générale : désignations inusitées au singulier. 4, record 2, French, - %C3%A9tats%20financiers%20%C3%A0%20usage%20g%C3%A9n%C3%A9ral
Record 2, Key term(s)
- état financier à usage général
- état financier à vocation générale
Record 2, Spanish
Record 2, Textual support, Spanish
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