TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NORMES COMPTABLES [2 records]
Record 1 - internal organization data 2024-02-14
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- generally accepted accounting principle
1, record 1, English, generally%20accepted%20accounting%20principle
correct
Record 1, Abbreviations, English
- GAAP 2, record 1, English, GAAP
correct
Record 1, Synonyms, English
- accounting standard 3, record 1, English, accounting%20standard
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Generally accepted accounting principles (GAAP) are a set of standards and rules that serve as a general guide for financial reporting. The term "generally accepted" means that these principles are validated by leading authorities in the field. 3, record 1, English, - generally%20accepted%20accounting%20principle
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, - generally%20accepted%20accounting%20principle
Record number: 1, Textual support number: 2 OBS
generally accepted accounting principle; GAAP; accounting standard: designations usually used in the plural. 4, record 1, English, - generally%20accepted%20accounting%20principle
Record 1, Key term(s)
- generally accepted accounting principles
- accounting standards
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- principe comptable généralement reconnu
1, record 1, French, principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
correct, masculine noun
Record 1, Abbreviations, French
- PCGR 2, record 1, French, PCGR
correct, masculine noun
Record 1, Synonyms, French
- règle comptable généralement admise 3, record 1, French, r%C3%A8gle%20comptable%20g%C3%A9n%C3%A9ralement%20admise
correct, feminine noun
- norme comptable 4, record 1, French, norme%20comptable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Les principes comptables généralement reconnus (PCGR) forment un ensemble de normes et de règles qui servent de guide général à la communication de l'information financière. L'expression «généralement reconnus» signifie que ces principes sont validés par les principales autorités en la matière. 5, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
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 (CPA). 5, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record number: 1, Textual support number: 2 OBS
principe comptable généralement reconnu; PCGR; règle comptable généralement admise; norme comptable : désignations habituellement utilisées au pluriel. 6, record 1, French, - principe%20comptable%20g%C3%A9n%C3%A9ralement%20reconnu
Record 1, Key term(s)
- principes comptables généralement reconnus
- règles comptables généralement admises
- normes comptables
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 2002-09-19
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- accounting standards
1, record 2, English, accounting%20standards
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- accounting principles 2, record 2, English, accounting%20principles
correct
- accounting rules 3, record 2, English, accounting%20rules
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Accounting principles that have been given formal recognition by a standard-setting body. 4, record 2, English, - accounting%20standards
Record number: 2, Textual support number: 1 OBS
Compare to "generally accepted accounting principles". 5, record 2, English, - accounting%20standards
Record number: 2, Textual support number: 2 OBS
Terms usually used in the plural. 5, record 2, English, - accounting%20standards
Record 2, Key term(s)
- accounting standard
- accounting principle
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- normes comptables
1, record 2, French, normes%20comptables
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- règles comptables 2, record 2, French, r%C3%A8gles%20comptables
correct, feminine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Règles adoptées par les organisations comptables professionnelles (au Canada, le Conseil des normes comptables de l'Institut Canadien des Comptables Agréés) ou d'autres organismes comme le Financial Accounting Standards Board (U.S.) et l'International Accounting Standards Committee (IASC), et portant sur la façon précise de comptabiliser les opérations et les faits susceptibles de faire l'objet de différents traitements comptables. 3, record 2, French, - normes%20comptables
Record number: 2, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 4, record 2, French, - normes%20comptables
Record 2, Key term(s)
- norme comptable
- règle comptable
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
Record 2, Main entry term, Spanish
- normas de contabilidad
1, record 2, Spanish, normas%20de%20contabilidad
correct, feminine noun, plural
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- normas contables 2, record 2, Spanish, normas%20contables
correct, feminine noun, plural
Record 2, Textual support, Spanish
Record 2, Key term(s)
- norma de contabilidad
- norma contable
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