TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PCGA [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 2009-01-12
Record 2, English
Record 2, Subject field(s)
- Organizations, Administrative Units and Committees
- Accounting
Record 2, Main entry term, English
- Spanish Association of Accountants and Auditors 1, record 2, English, Spanish%20Association%20of%20Accountants%20and%20Auditors
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors
Record number: 2, 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 2, English, - Spanish%20Association%20of%20Accountants%20and%20Auditors
Record 2, French
Record 2, Domaine(s)
- Organismes, unités administratives et comités
- Comptabilité
Record 2, Main entry term, French
- Association espagnole de comptabilité et de gestion des entreprises
1, record 2, French, Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
Record number: 2, 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 2, French, - Association%20espagnole%20de%20comptabilit%C3%A9%20et%20de%20gestion%20des%20entreprises
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Organismos, unidades administrativas y comités
- Contabilidad
Record 2, Main entry term, Spanish
- Asociación Española de Contabilidad y Administración de Empresas
1, record 2, Spanish, Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
correct, feminine noun
Record 2, Abbreviations, Spanish
- AECA 1, record 2, Spanish, AECA
correct, feminine noun
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, 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 2, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
Record number: 2, 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 2, Spanish, - Asociaci%C3%B3n%20Espa%C3%B1ola%20de%20Contabilidad%20y%20Administraci%C3%B3n%20de%20Empresas
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: