Ajustement rétrospectif
ajustement rétrospectif - Revision of the financial statements for prior periods to reflect the application of a current change in accounting method
2 min de lecture
financial reporting
Financial Reporting
Bénéfices non distribués
bénéfices non distribués - The excess of a corporation's income over its dividends
2 min de lecture
financial reporting
Compte de résultat simplifié
compte de résultat simplifié - A simple income statement with a section for all revenues and another for all expenses; there is no direct association between......
2 min de lecture
financial reporting
Conversion
conversion - Uses prevailing exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact other ...
2 min de lecture
financial reporting
accounting fundamentals
État des bénéfices non distribués
état des bénéfices non distribués - A financial statement that discloses changes in retained earnings during a designated period of time; those changes usually ...
2 min de lecture
financial reporting
Méthode des coûts variables
méthode des coûts variables - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribut...
2 min de lecture
financial reporting
cost accounting
Réévaluation
réévaluation - Uses a variety of exchange rates to convert assets and liabilities of a foreign affiliate to the reporting currency; adjustment may impact op......
2 min de lecture
financial reporting
accounting fundamentals
Rendement des actifs
rendement des actifs - A ratio comparing income (net income plus interest) to the average total assets
2 min de lecture
financial reporting
accounting fundamentals
Rendement des capitaux propres
rendement des capitaux propres - A ratio comparing income (net income minus preferred dividends) to the average total equity
2 min de lecture
financial reporting
accounting fundamentals
Résultat résiduel
résultat résiduel - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 min de lecture
financial reporting
cost accounting
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Retour sur investissement
retour sur investissement - ROI: A model consisting of a margin component (Operating Income/Sales) and turnover component (Sales/Average Assets); reduces to Ope...
2 min de lecture
financial reporting
accounting fundamentals
Retraitement
retraitement - The financial statements of prior periods are redone to reflect the correct amounts
2 min de lecture
financial reporting
Revenu cible
revenu cible - A level of income that is to be obtained; CVP projects activity levels necessary to achieve this benchmark
2 min de lecture
financial reporting
Segment
segment - A business unit for which separate financial information is evaluated by an operating decision maker who allocates resources and judges performance...
2 min de lecture
financial reporting
Tableau des flux de trésorerie
tableau des flux de trésorerie - A financial statement that summarizes the cash flows relating to operating, investing, financing, and noncash investing/financi...
2 min de lecture
financial reporting
W-2
W-2 - An annual statement provided to employees stating the amount of earnings and withholdings; assists employee in preparing their own tax returns
2 min de lecture
financial reporting
taxation
W-4
W-4 - A form filled out by an employee stating the amount of exemptions to which they are entitled for tax purposes; such exemptions bear on the amount of in...
2 min de lecture
financial reporting
taxation
Activités opérationnelles
activités opérationnelles - A cash flow category; generally related to transactions that enter into the determination of income -- items that are not investing ...
2 min de lecture
financial reporting
Ajustement de période antérieure
ajustement de période antérieure - To correct errors from prior years; prior financial statements are retroactively changed to make them correct
2 min de lecture
financial reporting
Autres actifs
autres actifs - The category of a classified balance sheet for reporting assets that are not logically attached to one of the other specific sections
2 min de lecture
financial reporting
accounting fundamentals
Autres éléments du résultat global
autres éléments du résultat global - An account for changes in value of available for sale securities; not part of net income but is included in the broader con...
2 min de lecture
financial reporting
Balance de vérification après clôture
balance de vérification après clôture - Reveals the balance of accounts after the closing process, and consists of balance sheet accounts only
2 min de lecture
financial reporting
Bénéfice net
bénéfice net - Income from continuing operations plus/minus discontinued operations, but before items of “other comprehensive income”
2 min de lecture
financial reporting
Compte de résultat à étapes multiples
compte de résultat à étapes multiples - A complex income statement with sections that segregate cost of goods sold calculations and other components of income a...
2 min de lecture
financial reporting
cost accounting
États financiers pro forma
états financiers pro forma - "As if" budgeted financial statements
2 min de lecture
financial reporting
financial planning
Prospectus
prospectus - The documentation describing financial and business aspects of an initial public offering
2 min de lecture
financial reporting
Activités abandonnées
activités abandonnées - The special income statement reporting of the impact of disposing or abandoning of a component of a business
2 min de lecture
financial reporting
Bénéfice par action
Earnings per share - EPS; generally understood as the amount of income for each share of stock, but is actually better refined as basic and diluted EPS (see ...
2 min de lecture
financial reporting
Bénéfices
bénéfices - A concept that relates to income from continuing operations plus/minus discontinued operations
2 min de lecture
financial reporting
Compte de résultat
compte de résultat - A financial statement that summarizes the revenues, expenses, and results of operations for a specified period of time
2 min de lecture
financial reporting
Compte de résultat sommaire
compte de résultat sommaire - A non-financial statement account used only to facilitate the closing process by summarizing and zeroing-out the revenue and expen...
2 min de lecture
financial reporting
États financiers
états financiers - Core financial reports that are prepared to represent the financial position and results of operations of a company
2 min de lecture
financial reporting
Financial Accounting Standards Board (FASB)
Financial Accounting Standards Board (FASB) - An organization charged with producing standards for financial reporting in the USA
2 min de lecture
financial reporting
Grand livre
grand livre - A record of the accounts comprising financial statements, and their respective balances
2 min de lecture
financial reporting
Impôts sur le résultat
impôts sur le résultat - Taxes that are based on the amount income; for employees such amounts must be withheld by employers and remitted to the government
2 min de lecture
financial reporting
taxation
Méthode directe
méthode directe - The preferred method for preparing the statement of cash flows; operating cash flows are presented according to their direct source (e.g., ......
2 min de lecture
financial reporting
Méthode indirecte
méthode indirecte - An alternative method for preparing the statement of cash flows; operating cash flows are presented as a reconciliation of income to cash......
2 min de lecture
financial reporting
Principe de divulgation complète
principe de divulgation complète - All relevant facts that would influence investors' and creditors' judgments about the company are disclosed in the financial ...
2 min de lecture
financial reporting
Prix d'émission
prix d'émission - The amount a company receives in exchange for the initial issue of debt or other financial instrument
2 min de lecture
financial reporting
Répartition infrapériodique de l'impôt
répartition infrapériodique de l'impôt - Separately reported items like discontinued operations, prior period adjustments, and other comprehensive income, are t...
2 min de lecture
financial reporting
taxation
Approche opérationnelle courante
approche opérationnelle courante - A concept of income where income is limited to transactions related to central ongoing operations; not an acceptable approach...
2 min de lecture
financial reporting
Consolidation
consolidation - To prepare financial reports for a parent and subsidiary company as a single economic unit
2 min de lecture
financial reporting
Certified Financial Manager (CFM)
Certified Financial Manager (CFM) - (CFM) a professional designation of competency in the field of financial management that is issued by the Institute of Manag...
2 min de lecture
financial reporting
Équivalents de trésorerie
équivalents de trésorerie - Short-term interest-earning financial instruments that are deemed to be highly secure and will convert back into cash within 90 days...
2 min de lecture
financial reporting
Prudence
prudence - A general principle of accounting measurement; when in doubt, understate assets and income and overstate liabilities
2 min de lecture
financial reporting
accounting fundamentals
Résultat global
résultat global - Net income plus items of other résultat global (e.g., market value adjustments of available for sale securities)
2 min de lecture
financial reporting
Actifs financiers disponibles à la vente
actifs financiers disponibles à la vente - Investments in debt that are neither "held-to-maturity" or "trading;" a default category that is accounted for at fai...
2 min de lecture
financial reporting
Approche globale
approche globale - A concept of income by which virtually all nonequity-based transactions and events are captured and reported in the income statement...
2 min de lecture
financial reporting
accounting fundamentals
Audit
audit - The examination of transactions and systems that underlie an organization's financial statements with the goal or reporting thereon
2 min de lecture
financial reporting
Bilan
bilan - A financial statement that presents a firm's assets, liabilities, and owners' equity at a particular point in time
2 min de lecture
financial reporting
accounting fundamentals
Budget
budget - A planning tool that outlines the financial plans for an organization; there are various types of budgets -- operating, capital, and financial
2 min de lecture
financial reporting
financial planning
Comptabilité
comptabilité - A set of concepts and techniques that are used to measure and report financial information about an economic unit
2 min de lecture
financial reporting
Cycle comptable
cycle comptable - The procedures needed to process transactions through an accounting system; including journalization, posting, adjusting, and preparing fi...
2 min de lecture
financial reporting
Équation comptable
équation comptable - A financial relationship at the heart of the accounting model: Assets = Liabilities + Owners' Equity
2 min de lecture
financial reporting
accounting fundamentals
Mise à jour des normes comptables (ASU)
Mise à jour des normes comptables (ASU) - The official notification issued by the Financial Accounting Standards Board of a new or modified accounting rule
2 min de lecture
financial reporting
Seuil de rentabilité
seuil de rentabilité - The level of activity where revenues equal total expenses, producing a zero net income; also the point where the contribution margin is s...
2 min de lecture
financial reporting
cost accounting
Tableau de bord prospectif
tableau de bord prospectif - A set of performance measures that are congruent with assessing improvement in financial, customer, and business process outcomes
2 min de lecture
financial reporting
Taux de rendement comptable
taux de rendement comptable - A project evaluation tool that focuses on accounting income rather than cash flows; average annual increase in income by the amou....
2 min de lecture
financial reporting
Valeur comptable
valeur comptable - Cost minus accumulated depreciation; the net amount at which an asset is reported on the balance sheet
2 min de lecture
financial reporting
cost accounting
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