accounting standard
US /əˈkaʊntɪŋ ˈstæn.dərd/
UK /əˈkaʊntɪŋ ˈstæn.dərd/
1.
norma contábil, padrão contábil
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.
As empresas devem cumprir as normas contábeis internacionais ao preparar seus relatórios financeiros.
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The new accounting standard aims to improve transparency in financial reporting.
A nova norma contábil visa melhorar a transparência nos relatórios financeiros.