accounting standard
US /əˈkaʊntɪŋ ˈstæn.dərd/
UK /əˈkaʊntɪŋ ˈstæn.dərd/
1.
norme comptable, standard comptable
a set of rules and guidelines used for financial reporting to ensure consistency and comparability of financial statements
:
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Companies must comply with international accounting standards when preparing their financial reports.
Les entreprises doivent se conformer aux normes comptables internationales lors de la préparation de leurs rapports financiers.
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The new accounting standard aims to improve transparency in financial reporting.
La nouvelle norme comptable vise à améliorer la transparence des rapports financiers.