This class was created by Brainscape user Laurence Boulay. Visit their profile to learn more about the creator.
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Laurence Boulay
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Decks in this class (51)
Chapitre 1000 - Fondements conceptuels des états financiers
No deck description has yet been added by the author.
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Chapitre 1100 - Principes comptables généralement reconnus
No deck description has yet been added by the author.
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Chapitre 1400 - Normes générales de présentation des états financiers
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Chapitre 1500 - Application initiale des normes
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Chapitre 1505 - Informations à fournir sur les méthodes comptables
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Chapitre 1506 - Modifications comptables
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Chapitre 1508 - Incertitude relative à la mesure
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Chapitre 1510 - Actif et passif à court terme
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Chapitre 1520 - État des résultats
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Chapitre 1521 - Bilan
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Chapitre 1540 - État des flux de trésorerie
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Chapitre 1582 - Regroupements d'entreprises
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Chapitre 1591 - Filliales
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Chapitre 1601 - États financiers consolidés
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Chapitre 1602 - Participations ne donnant pas le contrôle
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Chapitre 1625 - Réévaluation intégrale des actifs et des passifs
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Chapitre 1651 - Conversion des devises
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Chapitre 1800 - Entreprises sans personnalité morale
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Chapitre 3031 - Stocks
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Chapitre 3041 - Agriculture
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7
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Chapitre 3051 - Placements
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Chapitre 3056 - Intérêts dans des partenariats
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Chapitre 3061 - Immobilisations corporelles
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Chapitre 3063 - Dépréciation d'actifs à long terme
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Chapitre 3064 - Écarts d'acquisition et actifs incorporels
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13
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Chapitre 3065 - Contrats de location
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Chapitre 3110 - Obligations liées à la mise hors service d'immobilisations
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Chapitre 3240 - Capital-actions
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Chapitre 3251 - Capitaux propres
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Chapitre 3260 - Réserves
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Chapitre 3280 - Engagements contractuels
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Chapitre 3290 - Éventualités
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5
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Chapitre 3400 - Produits
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Chapitre 3462 - Avantages sociaux futurs
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Chapitre 3465 - Impôts sur les bénéfices
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Chapitre 3475 - Sortie d'actifs à long terme et abandon d'activités
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6
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Chapitre 3610 - Opérations portant sur les capitaux propres
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0
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Chapitre 3800 - Aide gouvernementale
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Chapitre 3805 - Crédits d'impôt à l'investissement
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Chapitre 3820 - Événements postérieurs à la date du bilan
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Chapitre 3831 - Opérations non monétaires
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4
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Chapitre 3840 - Opérations entre apparentés
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5
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Chapitre 3841 - Dépendance économique
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0
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Chapitre 3850 - Intérêts capitalisés — information à fournir
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Chapitre 3856 - Instruments financiers
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Chapitre 3870 - Rémunérations et autres paiements à base d'actions
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NOC-2 - Redevances de franchisage
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NOC-14 - Informations à fournir sur les garanties
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0
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NOC-16 - Pétrole et gaz naturel — capitalisation du coût entier
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NOC-18 - Sociétés de placement
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NOC-19 - Entités assujetties à la réglementation des tarifs — informations à fournir
No deck description has yet been added by the author.
0
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normes ncecf
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