Traduction de «plan comptable général » (Français → Anglais) :

chart of accounts | classification | codification of accounts

general accounting system

standard schedule of accounts of the Confederation

national accepted accounting principles | national generally accepted accounting principle | national accounting principles which are generally accepted | national generally accepted accounting principles

generally accepted accounting practice | generally accepted accounting principle | GAAP [Abbr.]

basis of accounting other than generally accepted accounting principles | ADBA | appropriate disclosed basis of accounting | basis of accounting other than GAAP | comprehensive basis of accounting other than generally accepted accounting principles | comprehensive basis of accounting other than International Accounting Standards or national standards | OCBOA | other comprehensive basis of accounting | other comprehensive financial reporting framework

chart of accounts | classification of accounts

departure from GAAP | departure from generally accepted accounting principles

As regards the keeping of the accounts, it is necessary to specify the principles applicable to the accounting ledgers, the trial balance, the periodical reconciliation of the totals in that balance and the inventory, and to specify the components of the chart of accounts adopted by the Commission’s accounting officer.

The accounting rules and methods and the harmonised chart of accounts to be applied by the agency shall be adopted by the Commission's accounting officer, in accordance with Article 133 of the general Financial Regulation.

In order to supplement or amend certain non-essential elements of Regulation (EC) No 1217/2009, the power to adopt acts in accordance with Article 290 of the Treaty should be delegated to the Commission in respect of amending Annex I with respect to Farm Accountancy Data Network (FADN) divisions per Member State, laying down the rules for fixing the threshold for the economic size of returning holdings and the rules for establishing the plan for the selection of returning holdings, fixing the reference period for the standard output, defining the general and principal types of farming, specifying the main groups of accountancy data to be ...[+++] collected and adopting general rules on the accountancy data to be included in the farm return.

As regards the keeping of the accounts, it is necessary to specify the principles applicable to the accounting ledgers, the trial balance, the periodical reconciliation of the totals in that balance and the inventory, and to specify the components of the chart of accounts adopted by the Commission’s accounting officer.