TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NORMA CONTABILIDAD [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
- accounting standard
1, record 1, English, accounting%20standard
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Accounting standards are authoritative standards for financial reporting and are the primary source of generally accepted accounting standards ... Accounting standards specify how transactions and other events are to be recognized, measured, presented and disclosed in financial statements. 2, record 1, English, - accounting%20standard
Record number: 1, Textual support number: 1 OBS
In Canada, accounting standards are set by the Accounting Standards Board (AcSB) and the Public Sector Accounting Board (PSAB) of the Chartered Professional Accountants of Canada. 3, record 1, English, - accounting%20standard
Record number: 1, Textual support number: 2 OBS
accounting standard: designation usually used in the plural. 4, record 1, English, - accounting%20standard
Record 1, Key term(s)
- accounting standards
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- norme comptable
1, record 1, French, norme%20comptable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les normes comptables sont des normes qui font autorité en matière d'information financière et constituent la source première des principes comptables généralement reconnus [...] Elles précisent de quelle façon les opérations et autres événements doivent être constatés, mesurés, présentés et communiqués dans les états financiers. 2, record 1, French, - norme%20comptable
Record number: 1, Textual support number: 1 OBS
Au Canada, les normes comptables sont établies par le «Conseil des normes comptables (CNC)» et le «Conseil sur la comptabilité dans le secteur public (CCSP)» de l'ordre des Comptables professionnels agréés du Canada [...] 3, record 1, French, - norme%20comptable
Record number: 1, Textual support number: 2 OBS
norme comptable : désignation habituellement utilisée au pluriel. 4, record 1, French, - norme%20comptable
Record 1, Key term(s)
- normes comptables
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad
Record 1, Main entry term, Spanish
- normas de contabilidad
1, record 1, Spanish, normas%20de%20contabilidad
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- normas contables 2, record 1, Spanish, normas%20contables
correct, feminine noun
Record 1, Textual support, Spanish
Record 1, Key term(s)
- norma de contabilidad
- norma contable
Record 2 - internal organization data 1997-11-11
Record 2, English
Record 2, Subject field(s)
- Various Proper Names
- Accounting
Record 2, Main entry term, English
- International Accounting Standard 1 1, record 2, English, International%20Accounting%20Standard%201
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Appellations diverses
- Comptabilité
Record 2, Main entry term, French
- Norme comptable internationale 1
1, record 2, French, Norme%20comptable%20internationale%201
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Denominaciones varias
- Contabilidad
Record 2, Main entry term, Spanish
- Norma Internacional de Contabilidad No. 1
1, record 2, Spanish, Norma%20Internacional%20de%20Contabilidad%20No%2E%201
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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