TERMIUM Plus®

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FASB [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2024-10-31

English

Subject field(s)
  • Accounting
DEF

... a set of standards and rules[, validated by leading authorities in the field,] that serve as a general guide for financial reporting.

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].

Key term(s)
  • generally accepted accounting principle

French

Domaine(s)
  • Comptabilité
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.

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].

Key term(s)
  • principe comptable généralement reconnu
  • règle comptable généralement admise

Spanish

Campo(s) temático(s)
  • Contabilidad
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.

OBS

principios de contabilidad generalmente aceptados; PCGA: términos y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2000-08-15

English

Subject field(s)
  • National Bodies and Committees (Non-Canadian)
  • Accounting
OBS

Seven member [independent] ... board, based in Norwalk, Connecticut, that sets accounting rules for certified public accountants. Organized in 1973, its Statements of Financial Accounting Standards are the basis for generally accepted accounting principles.

French

Domaine(s)
  • Organismes et comités nationaux non canadiens
  • Comptabilité
OBS

Bureau chargé des normes de comptabilité.

Spanish

Campo(s) temático(s)
  • Organismos y comités nacionales no canadienses
  • Contabilidad
OBS

Conjunto independiente de expertos en contabilidad, [...] emitiendo opiniones y reglas contables de obligado cumplimiento en los EE.UU.

Save record 2

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