Terms containing Principios Contables

Subject	Spanish	English
fin.	cambio en un principio contable	change in accounting principle
fin.	efecto acumulativo del cambio en un principio contable	cumulative effect of a change in an accounting principle
fin.	efecto retroactivo del cambio en un principio contable	retroactive effect of a change in an accounting principle
fin.	Junta de Principios Contables	Accounting Principles Board APB (organismo predecesor del FASB)
fin., amer.	Junta de Principios Contables	Accounting Principles Board (APB, organismo predecesor del FASB)
IMF.	principio contable del valor razonable	fair value accounting
fin.	principios contables	Generally Accepted
fin.	principios contables	accounting policies
gen.	principios contables	accounting method
gen.	principios contables	accounting practice
gen.	principios contables	accounting policy
comp., MS	Principios contables de aceptación general	Generally Accepted Accounting Principles (A widely accepted set of accounting conventions, rules, and standards for United States companies)
fin., account.	principios contables generalmente aceptados	generally accepted accounting principles
fin., account.	principios contables generalmente aceptados	financial accounting standard