grands PCGR

Désignations

français	grands PCGR (correct,masculine noun,plural,familiar) OBS: PCGR : principes comptables généralement reconnus.
anglais	big GAAP (correct,plural,familiar) CONT: In the early 1980s, professional accountants and academics questioned whether the profession should adopt two sets of GAAP [generally accepted accounting principles]; one set for large firms, and a second set for small and medium-sized enterprises (SMEs). The arguments for two sets of GAAP, or big GAAP and little GAAP, were based primarily on a belief that as accounting became increasingly more complex, SMEs were experiencing a standards overload due to both the increasing number of accounting standards and their complexity. OBS: GAAP: generally accepted accounting principles.

français

grands PCGR (correct,masculine noun,plural,familiar)
OBS: PCGR : principes comptables généralement reconnus.

anglais

big GAAP (correct,plural,familiar)
CONT: In the early 1980s, professional accountants and academics questioned whether the profession should adopt two sets of GAAP [generally accepted accounting principles]; one set for large firms, and a second set for small and medium-sized enterprises (SMEs). The arguments for two sets of GAAP, or big GAAP and little GAAP, were based primarily on a belief that as accounting became increasingly more complex, SMEs were experiencing a standards overload due to both the increasing number of accounting standards and their complexity.
OBS: GAAP: generally accepted accounting principles.

Codes : pays ou zone où la désignation a cours (CH, FR, DE, EU = Union européenne, INT = usage international). Une désignation barrée est déconseillée.

Définitions

français: Dans une optique d'information financière différentielle, principes comptables généralement reconnus qui s'appliquent aux entités de grande taille, par opposition à ceux qui s'appliquent aux PME [petites et moyennes entreprises].

Classement

Collections

Économie economy

Domaines

Comptabilité générale

API

curl -H "Authorization: Token VOTRE_CLE" \
  "https://opendata.altius-group.ch/language/terminology/api/v1/concepts/termium-1e9dd25ad5ac9df0/"

Données : TERMIUM Plus, Bureau de la traduction, gouvernement du Canada. Licence du gouvernement ouvert – Canada.