TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PCGA [1 record]
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
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