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NORME COMPTABLE [10 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 2024-10-29
Record 2, English
Record 2, Subject field(s)
- Titles of Standards
- Financial Accounting
- Finance
Record 2, Main entry term, English
- IFRS Accounting Standards
1, record 2, English, IFRS%20Accounting%20Standards
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). ... IFRS Accounting Standards are ... a global accounting language—companies in more than 140 jurisdictions are required to use them when reporting on their financial health. 1, record 2, English, - IFRS%20Accounting%20Standards
Record number: 2, Textual support number: 2 OBS
IFRS: International Financial Reporting Standards 2, record 2, English, - IFRS%20Accounting%20Standards
Record 2, Key term(s)
- IFRS Accounting Standard
Record 2, French
Record 2, Domaine(s)
- Titres de normes
- Comptabilité générale
- Finances
Record 2, Main entry term, French
- Normes comptables IFRS
1, record 2, French, Normes%20comptables%20IFRS
correct, feminine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
IFRS : Normes internationales d'information financière 2, record 2, French, - Normes%20comptables%20IFRS
Record 2, Key term(s)
- Norme comptable IFRS
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2024-07-22
Record 3, English
Record 3, Subject field(s)
- Titles of Standards
- Accounting
Record 3, Main entry term, English
- Accounting Standards for Private Enterprises
1, record 3, English, Accounting%20Standards%20for%20Private%20Enterprises
correct, plural, Canada
Record 3, Abbreviations, English
- ASPE 1, record 3, English, ASPE
correct, plural, Canada
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
Accounting Standards for Private Enterprises (ASPE) are widely used accounting principles for private companies in Canada. 2, record 3, English, - Accounting%20Standards%20for%20Private%20Enterprises
Record number: 3, Textual support number: 2 OBS
ASPE offer entrepreneurs a simplified yet comprehensive framework for financial reporting tailored to the needs of private enterprises. 2, record 3, English, - Accounting%20Standards%20for%20Private%20Enterprises
Record 3, Key term(s)
- Accounting Standard for Private Enterprises
Record 3, French
Record 3, Domaine(s)
- Titres de normes
- Comptabilité
Record 3, Main entry term, French
- Normes comptables pour les entreprises à capital fermé
1, record 3, French, Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9
correct, feminine noun, plural, Canada
Record 3, Abbreviations, French
- NCECF 1, record 3, French, NCECF
correct, feminine noun, plural, Canada
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Les Normes comptables pour les entreprises à capital fermé (NCECF) sont des principes comptables couramment utilisés pour les entreprises à capital fermé au Canada. 2, record 3, French, - Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9
Record number: 3, Textual support number: 2 OBS
Les NCECF offrent aux propriétaires d'entreprise un cadre simplifié, mais complet de présentation de l'information financière qui est adapté aux besoins des entreprises à capital fermé. 2, record 3, French, - Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9
Record 3, Key term(s)
- Norme comptable pour les entreprises à capital fermé
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2020-02-22
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- international accounting standard
1, record 4, English, international%20accounting%20standard
correct, NATO, standardized
Record 4, Abbreviations, English
- IAS 2, record 4, English, IAS
correct, NATO, standardized
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
international accounting standards: Authoritative standards of how certain types of transactions and other events should be reflected in financial statements. 3, record 4, English, - international%20accounting%20standard
Record number: 4, Textual support number: 1 OBS
international accounting standard; IAS: designations standardized by NATO. 4, record 4, English, - international%20accounting%20standard
Record number: 4, Textual support number: 2 OBS
international accounting standard: designation usually used in the plural. 4, record 4, English, - international%20accounting%20standard
Record 4, Key term(s)
- international accounting standards
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- norme comptable internationale
1, record 4, French, norme%20comptable%20internationale
correct, feminine noun, NATO, standardized
Record 4, Abbreviations, French
- NCI 2, record 4, French, NCI
correct, feminine noun
- IAS 3, record 4, French, IAS
correct, feminine noun, NATO, standardized
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
norme comptable internationale; IAS : désignations normalisées par l'OTAN. 4, record 4, French, - norme%20comptable%20internationale
Record number: 4, Textual support number: 2 OBS
norme comptable internationale : désignation habituellement utilisée au pluriel. 4, record 4, French, - norme%20comptable%20internationale
Record 4, Key term(s)
- normes comptables internationales
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2017-08-16
Record 5, English
Record 5, Subject field(s)
- Government Accounting
Record 5, Main entry term, English
- international public sector accounting standard
1, record 5, English, international%20public%20sector%20accounting%20standard
correct, NATO, standardized
Record 5, Abbreviations, English
- IPSAS 2, record 5, English, IPSAS
correct, NATO, standardized
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
international public sector accounting standard; IPSAS: designations standardized by NATO. 3, record 5, English, - international%20public%20sector%20accounting%20standard
Record 5, French
Record 5, Domaine(s)
- Comptabilité publique
Record 5, Main entry term, French
- norme comptable internationale du secteur public
1, record 5, French, norme%20comptable%20internationale%20du%20secteur%20public
correct, feminine noun, NATO, standardized
Record 5, Abbreviations, French
- IPSAS 2, record 5, French, IPSAS
correct, feminine noun, NATO, standardized
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
norme comptable internationale du secteur public; IPSAS : désignations normalisées par l'OTAN. 3, record 5, French, - norme%20comptable%20internationale%20du%20secteur%20public
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1999-01-29
Record 6, English
Record 6, Subject field(s)
- Titles of Documents and Works
- Public Sector Budgeting
Record 6, Main entry term, English
- Treasury Board Accounting Standard on Policy and Principles 1, record 6, English, Treasury%20Board%20Accounting%20Standard%20on%20Policy%20and%20Principles
Record 6, Abbreviations, English
- TBAS 1.1 1, record 6, English, TBAS%201%2E1
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Titres de documents et d'œuvres
- Budget des collectivités publiques
Record 6, Main entry term, French
- Norme comptable du Conseil du Trésor sur les politiques et les principes
1, record 6, French, Norme%20comptable%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20politiques%20et%20les%20principes
feminine noun
Record 6, Abbreviations, French
- NCCT 1.1 1, record 6, French, NCCT%201%2E1
feminine noun
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1999-01-29
Record 7, English
Record 7, Subject field(s)
- Titles of Documents and Works
- Public Sector Budgeting
Record 7, Main entry term, English
- Treasury Board Accounting Standard on Departmental and Agency Financial Statements 1, record 7, English, Treasury%20Board%20Accounting%20Standard%20on%20Departmental%20and%20Agency%20Financial%20Statements
Record 7, Abbreviations, English
- TBAS 1.3 1, record 7, English, TBAS%201%2E3
Record 7, Synonyms, English
Record 7, French
Record 7, Domaine(s)
- Titres de documents et d'œuvres
- Budget des collectivités publiques
Record 7, Main entry term, French
- Norme comptable du Conseil du Trésor sur les états financiers des ministères et organismes
1, record 7, French, Norme%20comptable%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20%C3%A9tats%20financiers%20des%20minist%C3%A8res%20et%20organismes
feminine noun
Record 7, Abbreviations, French
- NCCT 1.3 1, record 7, French, NCCT%201%2E3
feminine noun
Record 7, Synonyms, French
Record 7, Textual support, French
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1999-01-29
Record 8, English
Record 8, Subject field(s)
- Titles of Documents and Works
- Public Sector Budgeting
Record 8, Main entry term, English
- Treasury Board Accounting Standard on Capital Assets 1, record 8, English, Treasury%20Board%20Accounting%20Standard%20on%20Capital%20Assets
Record 8, Abbreviations, English
- TBAS 3.1 1, record 8, English, TBAS%203%2E1
Record 8, Synonyms, English
Record 8, French
Record 8, Domaine(s)
- Titres de documents et d'œuvres
- Budget des collectivités publiques
Record 8, Main entry term, French
- Norme comptable du Conseil du Trésor sur les immobilisations
1, record 8, French, Norme%20comptable%20du%20Conseil%20du%20Tr%C3%A9sor%20sur%20les%20immobilisations
feminine noun
Record 8, Abbreviations, French
- NCCT 3.1 1, record 8, French, NCCT%203%2E1
feminine noun
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1997-11-11
Record 9, English
Record 9, Subject field(s)
- Various Proper Names
- Accounting
Record 9, Main entry term, English
- International Accounting Standard 1 1, record 9, English, International%20Accounting%20Standard%201
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, French
Record 9, Domaine(s)
- Appellations diverses
- Comptabilité
Record 9, Main entry term, French
- Norme comptable internationale 1
1, record 9, French, Norme%20comptable%20internationale%201
feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Denominaciones varias
- Contabilidad
Record 9, Main entry term, Spanish
- Norma Internacional de Contabilidad No. 1
1, record 9, Spanish, Norma%20Internacional%20de%20Contabilidad%20No%2E%201
feminine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1993-03-01
Record 10, English
Record 10, Subject field(s)
- Financial Accounting
Record 10, Main entry term, English
- accounting standard project 1, record 10, English, accounting%20standard%20project
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record 10, French
Record 10, Domaine(s)
- Comptabilité générale
Record 10, Main entry term, French
- projet de norme comptable
1, record 10, French, projet%20de%20norme%20comptable
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 OBS
Source(s) : L'information sur le risque et l'incertitude, J.E. Boritz, 1990, p. xviii 1, record 10, French, - projet%20de%20norme%20comptable
Record 10, Spanish
Record 10, Textual support, Spanish
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