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Deprecated: Return type of YamlDataTable::getIterator() should either be compatible with IteratorAggregate::getIterator(): Traversable, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/bdavid/prod/georef/yamldoc/ydclasses/yamldata.inc.php on line 295
eurovoc (pub)
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inScheme:
  - 100141
  - 100189
topConceptOf:
  - 100141
  - 100189
prefLabel:
  en: 'accounting system'
  fr: 'système de comptabilité'
altLabel:
  en: 'accounting plan'
  fr:
    - 'plan comptable'
    - 'système comptable'
definition:
  en: "The set of accounting procedures, internal mechanisms of control, books of account, and plan and chart of accounts that are used for administering, recording, and reporting on financial transactions. Source: OECD: Glossary of statistical terms. Available at: <a href=\"https://stats.oecd.org/glossary/\" target=\"new\">https://stats.oecd.org/glossary/</a>.\n"
narrower:
  - 4372
related:
  - 54
notation:
  - 4362