TERMIUM Plus®

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APPLICABLE FINANCIAL REPORTING FRAMEWORK [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-06-30

English

Subject field(s)
  • Accounting
DEF

[A] set of rules used as guidelines in the preparation of financial statements.

OBS

The framework used is typically based on the type of business and where it is located, as well as the applicable laws.

French

Domaine(s)
  • Comptabilité

Spanish

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