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NORMES COMPTABLES [26 records]

Filter results by subject field Alphabetical list of terms

Record 1 - internal organization data 2026-05-21

Record 1, English

Record 1, Subject field(s)

International Bodies and Committees
Accounting
Finance

International Accounting Standards Board 1, record 1, English, International%20Accounting%20Standards%20Board
correct

IASB 1, record 1, English, IASB
correct

International Accounting Standards Committee 2, record 1, English, International%20Accounting%20Standards%20Committee
former designation, correct
- IASC 3, record 1, English, IASC
  former designation, correct

Record number: 1, Textual support number: 1 OBS

The International Accounting Standards Board (IASB) is an independent, private-sector body that develops and approves International Financial Reporting Standards (IFRSs). The IASB operates under the oversight of the IFRS Foundation. 4, record 1, English, - International%20Accounting%20Standards%20Board

Record number: 1, Textual support number: 2 OBS

International Accounting Standards Board; IASB: designations in use since 2001. 5, record 1, English, - International%20Accounting%20Standards%20Board

Record number: 1, Textual support number: 3 OBS

International Accounting Standards Committee; IASC: designations used until 2001. 5, record 1, English, - International%20Accounting%20Standards%20Board

Record 1, French

Record 1, Domaine(s)

Organismes et comités internationaux
Comptabilité
Finances

Conseil des normes comptables internationales 1, record 1, French, Conseil%20des%20normes%20comptables%20internationales
correct, masculine noun

IASB 1, record 1, French, IASB
correct, masculine noun

Comité international de normalisation de la comptabilité 2, record 1, French, Comit%C3%A9%20international%20de%20normalisation%20de%20la%20comptabilit%C3%A9
former designation, correct, masculine noun
- CINC 3, record 1, French, CINC
  former designation, correct, masculine noun

Record number: 1, Textual support number: 1 OBS

Le Conseil des normes comptables internationales (IASB) est un organisme indépendant issu du secteur privé chargé d'élaborer et d'approuver les Normes internationales d'information financière (IFRS). L'IASB opère sous la surveillance de la Fondation IFRS. 4, record 1, French, - Conseil%20des%20normes%20comptables%20internationales

Record number: 1, Textual support number: 2 OBS

Conseil des normes comptables internationales; IASB : désignations utilisées depuis 2001. 4, record 1, French, - Conseil%20des%20normes%20comptables%20internationales

Record number: 1, Textual support number: 3 OBS

Comité international de normalisation de la comptabilité; CINC : désignations utilisées jusqu'à 2001. 4, record 1, French, - Conseil%20des%20normes%20comptables%20internationales

Record 1, Spanish

Record 1, Campo(s) temático(s)

Organismos y comités internacionales
Contabilidad
Finanzas

Consejo de Normas Internacionales de Contabilidad 1, record 1, Spanish, Consejo%20de%20Normas%20Internacionales%20de%20Contabilidad
correct, masculine noun

IASB 1, record 1, Spanish, IASB
correct, masculine noun

Comité Internacional de Normas Contables 2, record 1, Spanish, Comit%C3%A9%20Internacional%20de%20Normas%20Contables
former designation, correct, masculine noun
- IASC 2, record 1, Spanish, IASC
  former designation, correct, masculine noun

Record number: 1, Textual support number: 1 OBS

IASB: por sus siglas en inglés (International Accounting Standards Board). 3, record 1, Spanish, - Consejo%20de%20Normas%20Internacionales%20de%20Contabilidad

Record number: 1, Textual support number: 2 OBS

IASC: por sus siglas en inglés (International Accounting Standards Committee). 3, record 1, Spanish, - Consejo%20de%20Normas%20Internacionales%20de%20Contabilidad

Save record 1

Record 2 - internal organization data 2024-10-31

Record 2, English

Record 2, Subject field(s)

Accounting

accounting standard 1, record 2, English, accounting%20standard
correct

Record number: 2, 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 2, English, - accounting%20standard

Record number: 2, 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 2, English, - accounting%20standard

Record number: 2, Textual support number: 2 OBS

accounting standard: designation usually used in the plural. 4, record 2, English, - accounting%20standard

Record 2, Key term(s)

accounting standards

Record 2, French

Record 2, Domaine(s)

Comptabilité

norme comptable 1, record 2, French, norme%20comptable
correct, feminine noun

Record number: 2, 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 2, French, - norme%20comptable

Record number: 2, 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 2, French, - norme%20comptable

Record number: 2, Textual support number: 2 OBS

norme comptable : désignation habituellement utilisée au pluriel. 4, record 2, French, - norme%20comptable

Record 2, Key term(s)

normes comptables

Record 2, Spanish

Record 2, Campo(s) temático(s)

Contabilidad

normas de contabilidad 1, record 2, Spanish, normas%20de%20contabilidad
correct, feminine noun

normas contables 2, record 2, Spanish, normas%20contables
correct, feminine noun

Record 2, Key term(s)

norma de contabilidad
norma contable

Save record 2

Record 3 - internal organization data 2024-10-29

Record 3, English

Record 3, Subject field(s)

Titles of Standards
Financial Accounting
Finance

IFRS Accounting Standards 1, record 3, English, IFRS%20Accounting%20Standards
correct, plural

Record number: 3, 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 3, English, - IFRS%20Accounting%20Standards

Record number: 3, Textual support number: 2 OBS

IFRS: International Financial Reporting Standards 2, record 3, English, - IFRS%20Accounting%20Standards

Record 3, Key term(s)

IFRS Accounting Standard

Record 3, French

Record 3, Domaine(s)

Titres de normes
Comptabilité générale
Finances

Normes comptables IFRS 1, record 3, French, Normes%20comptables%20IFRS
correct, feminine noun, plural

Record number: 3, Textual support number: 1 OBS

IFRS : Normes internationales d'information financière 2, record 3, French, - Normes%20comptables%20IFRS

Record 3, Key term(s)

Norme comptable IFRS

Record 3, Spanish

Save record 3

Record 4 - internal organization data 2024-07-22

Record 4, English

Record 4, Subject field(s)

Titles of Standards
Accounting

Accounting Standards for Private Enterprises 1, record 4, English, Accounting%20Standards%20for%20Private%20Enterprises
correct, plural, Canada

ASPE 1, record 4, English, ASPE
correct, plural, Canada

Record number: 4, Textual support number: 1 OBS

Accounting Standards for Private Enterprises (ASPE) are widely used accounting principles for private companies in Canada. 2, record 4, English, - Accounting%20Standards%20for%20Private%20Enterprises

Record number: 4, 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 4, English, - Accounting%20Standards%20for%20Private%20Enterprises

Record 4, Key term(s)

Accounting Standard for Private Enterprises

Record 4, French

Record 4, Domaine(s)

Titres de normes
Comptabilité

Normes comptables pour les entreprises à capital fermé 1, record 4, French, Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9
correct, feminine noun, plural, Canada

NCECF 1, record 4, French, NCECF
correct, feminine noun, plural, Canada

Record number: 4, 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 4, French, - Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9

Record number: 4, 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 4, French, - Normes%20comptables%20pour%20les%20entreprises%20%C3%A0%20capital%20ferm%C3%A9

Record 4, Key term(s)

Norme comptable pour les entreprises à capital fermé

Record 4, Spanish

Save record 4

Record 5 - internal organization data 2021-10-28

Record 5, English

Record 5, Subject field(s)

Titles of Federal Government Programs (Canadian)
Federal Administration
Government Accounting

Directive on Accounting Standards 1, record 5, English, Directive%20on%20Accounting%20Standards
correct

Record number: 5, Textual support number: 1 OBS

[This directive] outlines the accounting, reporting and recording framework for the Government's consolidated financial statements, departmental financial statements, and departmental quarterly financial reports. 1, record 5, English, - Directive%20on%20Accounting%20Standards

Record number: 5, Textual support number: 2 OBS

A Treasury Board of Canada Secretariat directive that took effect on April 1, 2017. 2, record 5, English, - Directive%20on%20Accounting%20Standards

Record 5, Key term(s)

Accounting Standards Directive

Record 5, French

Record 5, Domaine(s)

Titres de programmes fédéraux (Gouvernement canadien)
Administration fédérale
Comptabilité publique

Directive sur les normes comptables 1, record 5, French, Directive%20sur%20les%20normes%20comptables
correct, feminine noun

Record number: 5, Textual support number: 1 OBS

[Cette directive] décrit le cadre de comptabilité, de rapport et d'enregistrement pour les états financiers consolidés du gouvernement, les états financiers des ministères et les rapports financiers trimestriels des ministères. 1, record 5, French, - Directive%20sur%20les%20normes%20comptables

Record number: 5, Textual support number: 2 OBS

Directive du Secrétariat du Conseil du Trésor du Canada qui est entrée en vigueur le 1er avril 2017. 2, record 5, French, - Directive%20sur%20les%20normes%20comptables

Record 5, Spanish

Save record 5

Record 6 - internal organization data 2020-02-22

Record 6, English

Record 6, Subject field(s)

Accounting

international accounting standard 1, record 6, English, international%20accounting%20standard
correct, NATO, standardized

IAS 2, record 6, English, IAS
correct, NATO, standardized

Record number: 6, 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 6, English, - international%20accounting%20standard

Record number: 6, Textual support number: 1 OBS

international accounting standard; IAS: designations standardized by NATO. 4, record 6, English, - international%20accounting%20standard

Record number: 6, Textual support number: 2 OBS

international accounting standard: designation usually used in the plural. 4, record 6, English, - international%20accounting%20standard

Record 6, Key term(s)

international accounting standards

Record 6, French

Record 6, Domaine(s)

Comptabilité

norme comptable internationale 1, record 6, French, norme%20comptable%20internationale
correct, feminine noun, NATO, standardized

NCI 2, record 6, French, NCI
correct, feminine noun
IAS 3, record 6, French, IAS
correct, feminine noun, NATO, standardized

Record number: 6, Textual support number: 1 OBS

norme comptable internationale; IAS : désignations normalisées par l'OTAN. 4, record 6, French, - norme%20comptable%20internationale

Record number: 6, Textual support number: 2 OBS

norme comptable internationale : désignation habituellement utilisée au pluriel. 4, record 6, French, - norme%20comptable%20internationale

Record 6, Key term(s)

normes comptables internationales

Record 6, Spanish

Save record 6

Record 7 - internal organization data 2015-11-30

Record 7, English

Record 7, Subject field(s)

Finance
Accounting

accounting standard setting 1, record 7, English, accounting%20standard%20setting
correct

Record number: 7, Textual support number: 1 CONT

Since its inception, the IASB [International Accounting Standards Board] has been able to set standards with relatively little political influence in its governance or standard setting process. But this changed with the outbreak of the global financial crisis. Political bodies began to view accounting standards as a contributing factor that amplified the consequences of the crisis on banks, financial markets and the overall economy. Regaining control over accounting standard setting was seen as imperative. 2, record 7, English, - accounting%20standard%20setting

Record 7, French

Record 7, Domaine(s)

Finances
Comptabilité

normalisation comptable 1, record 7, French, normalisation%20comptable
correct, feminine noun

établissement de normes comptables 2, record 7, French, %C3%A9tablissement%20de%20normes%20comptables
correct, masculine noun

Record number: 7, Textual support number: 1 DEF

Action tendant à rendre toutes les comptabilités semblables dans leur présentation et formulation. 1, record 7, French, - normalisation%20comptable

Record 7, Spanish

Record 7, Campo(s) temático(s)

Finanzas
Contabilidad

normalización contable 1, record 7, Spanish, normalizaci%C3%B3n%20contable
correct, feminine noun

Record number: 7, Textual support number: 1 CONT

A lo largo de los años la normalización contable se ha ido configurando como un modo de incorporar a normas jurídicas de distinto rango, la obligación de llevanza de contabilidad y el proceso de formulación y presentación de las cuentas anuales de las empresas. 1, record 7, Spanish, - normalizaci%C3%B3n%20contable

Save record 7

Record 8 - internal organization data 2014-11-24

Record 8, English

Record 8, Subject field(s)

Titles of Monographs
Accounting

Accounting Standards Implementation Guide for SAIs: Departmental and Government-wide Financial Reporting 1, record 8, English, Accounting%20Standards%20Implementation%20Guide%20for%20SAIs%3A%20Departmental%20and%20Government%2Dwide%20Financial%20Reporting
correct, international

Implementation Guide 1, record 8, English, Implementation%20Guide
correct, international

Record number: 8, Textual support number: 1 OBS

Publication of INTOSAI found in AGCANADA and confirmed by the organization. 2, record 8, English, - Accounting%20Standards%20Implementation%20Guide%20for%20SAIs%3A%20Departmental%20and%20Government%2Dwide%20Financial%20Reporting

Record 8, French

Record 8, Domaine(s)

Titres de monographies
Comptabilité

Guide de mise en œuvre du cadre de normes comptables à l'intention des ISC : Établissement de rapports sur les finances des départements et sur l'ensemble des finances publiques 1, record 8, French, Guide%20de%20mise%20en%20%26oelig%3Buvre%20du%20cadre%20de%20normes%20comptables%20%C3%A0%20l%27intention%20des%20ISC%20%3A%20%C3%89tablissement%20de%20rapports%20sur%20les%20finances%20des%20d%C3%A9partements%20et%20sur%20l%27ensemble%20des%20finances%20publiques
correct, masculine noun, international

Guide de mise en œuvre 1, record 8, French, Guide%20de%20mise%20en%20%26oelig%3Buvre
correct, masculine noun, international

Record number: 8, Textual support number: 1 OBS

Publication de l'INTOSAI. Publié par la Commission des Normes Comptables, novembre 1998, trouvé dans AGCANADA et confirmée par l'organisme. 2, record 8, French, - Guide%20de%20mise%20en%20%26oelig%3Buvre%20du%20cadre%20de%20normes%20comptables%20%C3%A0%20l%27intention%20des%20ISC%20%3A%20%C3%89tablissement%20de%20rapports%20sur%20les%20finances%20des%20d%C3%A9partements%20et%20sur%20l%27ensemble%20des%20finances%20publiques

Record 8, Spanish

Save record 8

Record 9 - internal organization data 2014-11-24

Record 9, English

Record 9, Subject field(s)

Titles of Documents and Works
Auditing (Accounting)

Accounting Standards Framework Implementation Guide: Departmental and Government-wide Reporting 1, record 9, English, Accounting%20Standards%20Framework%20Implementation%20Guide%3A%20Departmental%20and%20Government%2Dwide%20Reporting
correct, international

Record number: 9, Textual support number: 1 OBS

INTOSAI. 2, record 9, English, - Accounting%20Standards%20Framework%20Implementation%20Guide%3A%20Departmental%20and%20Government%2Dwide%20Reporting

Record 9, French

Record 9, Domaine(s)

Titres de documents et d'œuvres
Vérification (Comptabilité)

Guide pour la mise en œuvre des directives relatives aux normes comptables : rapports sectoriels et généraux du secteur public 1, record 9, French, Guide%20pour%20la%20mise%20en%20%26oelig%3Buvre%20des%20directives%20relatives%20aux%20normes%20comptables%20%3A%20rapports%20sectoriels%20et%20g%C3%A9n%C3%A9raux%20du%20secteur%20public

Record 9, Spanish

Record 9, Campo(s) temático(s)

Títulos de documentos y obras
Verificación (Contabilidad)

Guía para la implementación de informes a nivel departamental y a nivel gubernamental en general 1, record 9, Spanish, Gu%C3%ADa%20para%20la%20implementaci%C3%B3n%20de%20informes%20a%20nivel%20departamental%20y%20a%20nivel%20gubernamental%20en%20general
correct, feminine noun, international

Save record 9

Record 10 - internal organization data 2014-07-16

Record 10, English

Record 10, Subject field(s)

Accounting

accounting convergence 1, record 10, English, accounting%20convergence
correct

convergence of accounting standards 2, record 10, English, convergence%20of%20accounting%20standards
correct
convergence 2, record 10, English, convergence
correct

Record number: 10, Textual support number: 1 DEF

In a financial reporting context, ... the process of harmonizing accounting standards issued by different regulatory bodies. 2, record 10, English, - accounting%20convergence

Record 10, French

Record 10, Domaine(s)

Comptabilité

convergence des normes comptables 1, record 10, French, convergence%20des%20normes%20comptables
correct, feminine noun

Record 10, Spanish

Save record 10

Record 11 - internal organization data 2014-03-11

Record 11, English

Record 11, Subject field(s)

Private-Sector Bodies and Committees
Organizations and Associations (Admin.)
Accounting

Accounting Standards Board 1, record 11, English, Accounting%20Standards%20Board
correct, Canada

AcSB 2, record 11, English, AcSB
correct, Canada

Accounting Standards Committee 3, record 11, English, Accounting%20Standards%20Committee
former designation, correct, Canada
Accounting Research Committee 3, record 11, English, Accounting%20Research%20Committee
former designation, correct, Canada

Record number: 11, Textual support number: 1 OBS

The Accounting Research Committee was renamed the Accounting Standards Committee in 1982. In 1991, the Accounting Standards Committee was replaced by the Accounting Standards Board. Canadian Institute of Chartered Accountants. 3, record 11, English, - Accounting%20Standards%20Board

Record 11, French

Record 11, Domaine(s)

Organismes et comités du secteur privé
Organismes et associations (Admin.)
Comptabilité

Conseil des normes comptables 1, record 11, French, Conseil%20des%20normes%20comptables
correct, masculine noun, Canada

CNC 2, record 11, French, CNC
correct, masculine noun, Canada

Comité des normes comptables 3, record 11, French, Comit%C3%A9%20des%20normes%20comptables
former designation, correct, masculine noun, Canada
Comité de recherche comptable 3, record 11, French, Comit%C3%A9%20de%20recherche%20comptable
former designation, correct, masculine noun, Canada

Record number: 11, Textual support number: 1 OBS

Le Conseil des normes comptables a remplacé le Comité des normes comptables en 1991. Avant 1982, le Comité des normes comptables s'appelait Comité de recherche comptable. L'Institut Canadien des Comptables Agréés. 3, record 11, French, - Conseil%20des%20normes%20comptables

Record 11, Spanish

Save record 11

Record 12 - internal organization data 2011-01-14

Record 12, English

Record 12, Subject field(s)

Accounting

financial accounting standards 1, record 12, English, financial%20accounting%20standards
correct

FAS 1, record 12, English, FAS
correct

Record 12, French

Record 12, Domaine(s)

Comptabilité

normes comptables du Financial Accounting Standards Board 1, record 12, French, normes%20comptables%20du%20Financial%20Accounting%20Standards%20Board
correct, feminine noun, plural

normes comptables du FASB 2, record 12, French, normes%20comptables%20du%20FASB
correct, feminine noun, plural
- FAS 2, record 12, French, FAS
  correct, masculine noun, plural

Record number: 12, Textual support number: 1 DEF

Les normes publiées par le «Financial Accounting Standards Board» (FASB) et portant sur la façon de comptabiliser certaines opérations et de les présenter dans les états financiers (ou comptes). 2, record 12, French, - normes%20comptables%20du%20Financial%20Accounting%20Standards%20Board

Record 12, Spanish

Record 12, Campo(s) temático(s)

Contabilidad

normas de contabilidad financiera 1, record 12, Spanish, normas%20de%20contabilidad%20financiera
correct, feminine noun

Record number: 12, Textual support number: 1 DEF

Normas establecidas por la Junta de Normas de Contabilidad Financiera (Financial Accounting Standards Board) y que rigen la preparación y presentación uniforme de estados financieros. 1, record 12, Spanish, - normas%20de%20contabilidad%20financiera

Save record 12

Record 13 - internal organization data 2003-02-13

Record 13, English

Record 13, Subject field(s)

Private-Sector Bodies and Committees
Accounting

Accounting Standards Steering Committee 1, record 13, English, Accounting%20Standards%20Steering%20Committee
correct, Canada

Record number: 13, Textual support number: 1 OBS

Part of the Canadian Institute of Chartered Accountants. 1, record 13, English, - Accounting%20Standards%20Steering%20Committee

Record 13, French

Record 13, Domaine(s)

Organismes et comités du secteur privé
Comptabilité

Comité de direction du Comité des normes comptables 1, record 13, French, Comit%C3%A9%20de%20direction%20du%20Comit%C3%A9%20des%20normes%20comptables
correct, Canada

Record number: 13, Textual support number: 1 OBS

Comité de l'Institut canadien des comptables agréés. 1, record 13, French, - Comit%C3%A9%20de%20direction%20du%20Comit%C3%A9%20des%20normes%20comptables

Record 13, Spanish

Save record 13

Record 14 - internal organization data 2001-09-10

Record 14, English

Record 14, Subject field(s)

Titles of Documents and Works
Accounting

United Nations System Accounting Standards 1, record 14, English, United%20Nations%20System%20Accounting%20Standards

UN System Accounting Standards 1, record 14, English, UN%20System%20Accounting%20Standards

Record 14, Key term(s)

System Accounting Standards

Record 14, French

Record 14, Domaine(s)

Titres de documents et d'œuvres
Comptabilité

Normes comptables du système des Nations Unies 1, record 14, French, Normes%20comptables%20du%20syst%C3%A8me%20des%20Nations%20Unies
feminine noun, plural

Normes comptables du système de l'ONU 1, record 14, French, Normes%20comptables%20du%20syst%C3%A8me%20de%20l%27ONU
feminine noun, plural

Record 14, Key term(s)

Normes comptables du système

Record 14, Spanish

Record 14, Campo(s) temático(s)

Títulos de documentos y obras
Contabilidad

Normas de Contabilidad del Sistema de las Naciones Unidas 1, record 14, Spanish, Normas%20de%20Contabilidad%20del%20Sistema%20de%20las%20Naciones%20Unidas
feminine noun, plural

Normas de Contabilidad del Sistema de la ONU 1, record 14, Spanish, Normas%20de%20Contabilidad%20del%20Sistema%20de%20la%20ONU
feminine noun, plural

Record 14, Key term(s)

Normas de Contabilidad del Sistema

Save record 14

Record 15 - internal organization data 2000-01-26

Record 15, English

Record 15, Subject field(s)

Titles of Monographs
Accounting

Accounting Standards Framework 1, record 15, English, Accounting%20Standards%20Framework
international

Record number: 15, Textual support number: 1 OBS

Publication of INTOSAI found in AGCANADA. Published by the Accounting Standards Committee. Information confirmed by the organization. 2, record 15, English, - Accounting%20Standards%20Framework

Record 15, French

Record 15, Domaine(s)

Titres de monographies
Comptabilité

Cadre de normes comptables 1, record 15, French, Cadre%20de%20normes%20comptables
correct, masculine noun, international

Record number: 15, Textual support number: 1 OBS

Publication de l'INTOSAI. Publié par la Commission des normes de comptabilité, septembre 1995. Information confirmée par l'organisme. 2, record 15, French, - Cadre%20de%20normes%20comptables

Record 15, Spanish

Save record 15

Record 16 - internal organization data 1999-05-12

Record 16, English

Record 16, Subject field(s)

Titles of Standards
Accounting

Treasury Board Accounting Standards - Capital Assets 1, record 16, English, Treasury%20Board%20Accounting%20Standards%20%2D%20Capital%20Assets
correct, Canada

Record 16, French

Record 16, Domaine(s)

Titres de normes
Comptabilité

Normes comptables du Conseil du Trésor-Immobilisations 1, record 16, French, Normes%20comptables%20du%20Conseil%20du%20Tr%C3%A9sor%2DImmobilisations
correct, Canada

Record 16, Spanish

Save record 16

Record 17 - internal organization data 1999-04-20

Record 17, English

Record 17, Subject field(s)

Titles of Standards
Accounting

Accounting Standards on Capital Assets 1, record 17, English, Accounting%20Standards%20on%20Capital%20Assets

Record 17, French

Record 17, Domaine(s)

Titres de normes
Comptabilité

Normes comptables sur les immobilisations 1, record 17, French, Normes%20comptables%20sur%20les%20immobilisations
feminine noun

Record number: 17, Textual support number: 1 OBS

Normes du Conseil du Trésor. 1, record 17, French, - Normes%20comptables%20sur%20les%20immobilisations

Record 17, Spanish

Save record 17

Record 18 - internal organization data 1999-03-24

Record 18, English

Record 18, Subject field(s)

Titles of Standards
Accounting

Common Accounting Standards of the United Nations 1, record 18, English, Common%20Accounting%20Standards%20of%20the%20United%20Nations

Record 18, French

Record 18, Domaine(s)

Titres de normes
Comptabilité

Normes comptables communes des Nations Unies 1, record 18, French, Normes%20comptables%20communes%20des%20Nations%20Unies
feminine noun

Normes comptables communes du système des Nations Unies 1, record 18, French, Normes%20comptables%20communes%20du%20syst%C3%A8me%20des%20Nations%20Unies
feminine noun

Record number: 18, Textual support number: 1 OBS

Source : Site Internet de l'UNESCO. 1, record 18, French, - Normes%20comptables%20communes%20des%20Nations%20Unies

Record 18, Spanish

Save record 18

Record 19 - internal organization data 1999-01-29

Record 19, English

Record 19, Subject field(s)

Titles of Documents and Works
Public Sector Budgeting

Treasury Board Accounting Standards 1, record 19, English, Treasury%20Board%20Accounting%20Standards

TBAS 1, record 19, English, TBAS

Record 19, French

Record 19, Domaine(s)

Titres de documents et d'œuvres
Budget des collectivités publiques

Normes comptables du Conseil du Trésor 1, record 19, French, Normes%20comptables%20du%20Conseil%20du%20Tr%C3%A9sor
feminine noun

NCCT 1, record 19, French, NCCT
feminine noun

Record 19, Spanish

Save record 19

Record 20 - internal organization data 1997-11-11

Record 20, English

Record 20, Subject field(s)

Titles of Courses
Accounting

Workshop on Accounting Standards in the Arab Countries 1, record 20, English, Workshop%20on%20Accounting%20Standards%20in%20the%20Arab%20Countries

Record number: 20, Textual support number: 1 OBS

13-14 April 1993, Manama, Bahrain. 1, record 20, English, - Workshop%20on%20Accounting%20Standards%20in%20the%20Arab%20Countries

Record 20, French

Record 20, Domaine(s)

Titres de cours
Comptabilité

Atelier sur les normes comptables dans les pays arabes 1, record 20, French, Atelier%20sur%20les%20normes%20comptables%20dans%20les%20pays%20arabes
masculine noun

Record 20, Spanish

Record 20, Campo(s) temático(s)

Títulos de cursos
Contabilidad

Curso práctico sobre normas de contabilidad en los países árabes 1, record 20, Spanish, Curso%20pr%C3%A1ctico%20sobre%20normas%20de%20contabilidad%20en%20los%20pa%C3%ADses%20%C3%A1rabes
masculine noun

Save record 20

Record 21 - internal organization data 1997-11-11

Record 21, English

Record 21, Subject field(s)

International Bodies and Committees
Accounting

Steering Committee for the Development of Accounting Standards for Developing and Newly Industrialized Countries 1, record 21, English, Steering%20Committee%20for%20the%20Development%20of%20Accounting%20Standards%20for%20Developing%20and%20Newly%20Industrialized%20Countries

Record number: 21, Textual support number: 1 OBS

IASC [International Accounting Standards Committee] 1, record 21, English, - Steering%20Committee%20for%20the%20Development%20of%20Accounting%20Standards%20for%20Developing%20and%20Newly%20Industrialized%20Countries

Record 21, French

Record 21, Domaine(s)

Organismes et comités internationaux
Comptabilité

Comité directeur pour l'établissement de normes comptables à des pays en développement et des nouveaux pays industriels 1, record 21, French, Comit%C3%A9%20directeur%20pour%20l%27%C3%A9tablissement%20de%20normes%20comptables%20%C3%A0%20des%20pays%20en%20d%C3%A9veloppement%20et%20des%20nouveaux%20pays%20industriels
masculine noun

Record 21, Spanish

Record 21, Campo(s) temático(s)

Organismos y comités internacionales
Contabilidad

Comité Directivo de elaboración de normas de contabilidad para los países en desarrollo y recientemente industrializados 1, record 21, Spanish, Comit%C3%A9%20Directivo%20de%20elaboraci%C3%B3n%20de%20normas%20de%20contabilidad%20para%20los%20pa%C3%ADses%20en%20desarrollo%20y%20recientemente%20industrializados
masculine noun

Save record 21

Record 22 - internal organization data 1997-06-17

Record 22, English

Record 22, Subject field(s)

International Bodies and Committees

OECD Working Group on Accounting Standards 1, record 22, English, OECD%20Working%20Group%20on%20Accounting%20Standards
correct, international

Working Group Accounting Standards 2, record 22, English, Working%20Group%20Accounting%20Standards
correct, international

Record 22, French

Record 22, Domaine(s)

Organismes et comités internationaux

Groupe de travail de l'OCDE sur les normes comptables 1, record 22, French, Groupe%20de%20travail%20de%20l%27OCDE%20sur%20les%20normes%20comptables
correct, international

Groupe de travail sur les normes comptables 2, record 22, French, Groupe%20de%20travail%20sur%20les%20normes%20comptables
correct, international

Record 22, Spanish

Save record 22

Record 23 - internal organization data 1994-06-01

Record 23, English

Record 23, Subject field(s)

Organizations, Administrative Units and Committees

Accounting Standards Committee 1, record 23, English, Accounting%20Standards%20Committee
correct, international

Record number: 23, Textual support number: 1 OBS

International Organization of Supreme Audit Institutions (INTOSAI). 1, record 23, English, - Accounting%20Standards%20Committee

Record 23, French

Record 23, Domaine(s)

Organismes, unités administratives et comités

Commission des normes comptables 1, record 23, French, Commission%20des%20normes%20comptables
correct, international

Record number: 23, Textual support number: 1 OBS

Organisation internationale des institutions supérieures de contrôle des finances publiques (INTOSAI). 1, record 23, French, - Commission%20des%20normes%20comptables

Record 23, Spanish

Save record 23

Record 24 - internal organization data 1994-05-31

Record 24, English

Record 24, Subject field(s)

Titles of Documents and Works

International Accounting Standards 1, record 24, English, International%20Accounting%20Standards
correct, international

IAS 1, record 24, English, IAS
correct, international

Record number: 24, Textual support number: 1 OBS

International Accounting Standards Committee. 1, record 24, English, - International%20Accounting%20Standards

Record 24, French

Record 24, Domaine(s)

Titres de documents et d'œuvres

Normes comptables internationales 1, record 24, French, Normes%20comptables%20internationales
correct, international

NCI 1, record 24, French, NCI
correct, international

Record number: 24, Textual support number: 1 OBS

Comité internationale de normalisation de la comptabilité. 1, record 24, French, - Normes%20comptables%20internationales

Record 24, Spanish

Save record 24

Record 25 - internal organization data 1985-12-27

Record 25, English

Record 25, Subject field(s)

Organizations, Administrative Units and Committees
Accounting

The Accounting Standards Authority of Canada 1, record 25, English, The%20Accounting%20Standards%20Authority%20of%20Canada
correct

ASAC 1, record 25, English, ASAC
correct

Record number: 25, Textual support number: 1 OBS

Vancouver, B.C. 1, record 25, English, - The%20Accounting%20Standards%20Authority%20of%20Canada

Record 25, French

Record 25, Domaine(s)

Organismes, unités administratives et comités
Comptabilité

L'Office des normes comptables du Canada 1, record 25, French, L%27Office%20des%20normes%20comptables%20du%20Canada
correct

ONCC 1, record 25, French, ONCC
correct

Record number: 25, Textual support number: 1 OBS

Vancouver, C.B. 1, record 25, French, - L%27Office%20des%20normes%20comptables%20du%20Canada

Record 25, Spanish

Save record 25

Record 26 - internal organization data 1984-12-19

Record 26, English

Record 26, Subject field(s)

Organizations, Administrative Units and Committees

Accounting Policies and Standards Formulation 1, record 26, English, Accounting%20Policies%20and%20Standards%20Formulation

Record 26, French

Record 26, Domaine(s)

Organismes, unités administratives et comités

Établissement des normes et des pratiques comptables 1, record 26, French, %C3%89tablissement%20des%20normes%20et%20des%20pratiques%20comptables
proposal

Record number: 26, Textual support number: 1 OBS

Nouvelle section de la Direction de la gestion bancaire et de la comptabilité du gouvernement du Canada. 1, record 26, French, - %C3%89tablissement%20des%20normes%20et%20des%20pratiques%20comptables

Record 26, Spanish

Save record 26

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Date Modified:: 2026-06-15

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NORMES COMPTABLES [26 records]

Record 1, Main entry term, English

Record 1, Abbreviations, English

Record 1, Synonyms, English

Record 1, Textual support, English

Record number: 1, Textual support number: 1 OBS

Record number: 1, Textual support number: 2 OBS

Record number: 1, Textual support number: 3 OBS

Record 1, Main entry term, French

Record 1, Abbreviations, French

Record 1, Synonyms, French

Record 1, Textual support, French

Record number: 1, Textual support number: 1 OBS

Record number: 1, Textual support number: 2 OBS

Record number: 1, Textual support number: 3 OBS

Record 1, Main entry term, Spanish

Record 1, Abbreviations, Spanish

Record 1, Synonyms, Spanish

Record 1, Textual support, Spanish

Record number: 1, Textual support number: 1 OBS

Record number: 1, Textual support number: 2 OBS

Record 2, Main entry term, English

Record 2, Abbreviations, English

Record 2, Synonyms, English

Record 2, Textual support, English

Record number: 2, Textual support number: 1 CONT

Record number: 2, Textual support number: 1 OBS

Record number: 2, Textual support number: 2 OBS

Record 2, Main entry term, French

Record 2, Abbreviations, French

Record 2, Synonyms, French

Record 2, Textual support, French

Record number: 2, Textual support number: 1 CONT

Record number: 2, Textual support number: 1 OBS

Record number: 2, Textual support number: 2 OBS

Record 2, Main entry term, Spanish

Record 2, Abbreviations, Spanish

Record 2, Synonyms, Spanish

Record 2, Textual support, Spanish

Record 3, Main entry term, English

Record 3, Abbreviations, English

Record 3, Synonyms, English

Record 3, Textual support, English

Record number: 3, Textual support number: 1 OBS

Record number: 3, Textual support number: 2 OBS

Record 3, Main entry term, French

Record 3, Abbreviations, French

Record 3, Synonyms, French

Record 3, Textual support, French

Record number: 3, Textual support number: 1 OBS

Record 3, Textual support, Spanish

Record 4, Main entry term, English

Record 4, Abbreviations, English

Record 4, Synonyms, English

Record 4, Textual support, English

Record number: 4, Textual support number: 1 OBS

Record number: 4, Textual support number: 2 OBS

Record 4, Main entry term, French

Record 4, Abbreviations, French

Record 4, Synonyms, French

Record 4, Textual support, French

Record number: 4, Textual support number: 1 OBS

Record number: 4, Textual support number: 2 OBS

Record 4, Textual support, Spanish

Record 5, Main entry term, English

Record 5, Abbreviations, English

Record 5, Synonyms, English

Record 5, Textual support, English

Record number: 5, Textual support number: 1 OBS

Record number: 5, Textual support number: 2 OBS

Record 5, Main entry term, French

Record 5, Abbreviations, French

Record 5, Synonyms, French

Record 5, Textual support, French

Record number: 5, Textual support number: 1 OBS

Record number: 5, Textual support number: 2 OBS

Record 5, Textual support, Spanish

Record 6, Main entry term, English

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