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NORMES COMPTABLES INTERNATIONALES [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-05-21

English

Subject field(s)
  • International Bodies and Committees
  • Accounting
  • Finance
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.

OBS

International Accounting Standards Board; IASB: designations in use since 2001.

OBS

International Accounting Standards Committee; IASC: designations used until 2001.

French

Domaine(s)
  • Organismes et comités internationaux
  • Comptabilité
  • Finances
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.

OBS

Conseil des normes comptables internationales; IASB : désignations utilisées depuis 2001.

OBS

Comité international de normalisation de la comptabilité; CINC : désignations utilisées jusqu'à 2001.

Spanish

Campo(s) temático(s)
  • Organismos y comités internacionales
  • Contabilidad
  • Finanzas
OBS

IASB: por sus siglas en inglés (International Accounting Standards Board).

OBS

IASC: por sus siglas en inglés (International Accounting Standards Committee).

Save record 1

Record 2 2020-02-22

English

Subject field(s)
  • Accounting
DEF

international accounting standards: Authoritative standards of how certain types of transactions and other events should be reflected in financial statements.

OBS

international accounting standard; IAS: designations standardized by NATO.

OBS

international accounting standard: designation usually used in the plural.

Key term(s)
  • international accounting standards

French

Domaine(s)
  • Comptabilité
OBS

norme comptable internationale; IAS : désignations normalisées par l'OTAN.

OBS

norme comptable internationale : désignation habituellement utilisée au pluriel.

Key term(s)
  • normes comptables internationales

Spanish

Save record 2

Record 3 1994-05-31

English

Subject field(s)
  • Titles of Documents and Works
OBS

International Accounting Standards Committee.

French

Domaine(s)
  • Titres de documents et d'œuvres
OBS

Comité internationale de normalisation de la comptabilité.

Spanish

Save record 3

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