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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
  - 100230
prefLabel:
  fr: 'comptabilité générale'
  en: 'financial accounting'
altLabel:
  fr:
    - 'comptabilité financière'
    - 'comptabilité commerciale'
  en: 'commercial accounting'
definition:
  en: "The annual financial statements shall constitute a composite whole and shall for all undertakings comprise, as a minimum, the balance sheet, the profit and loss account and the notes to the financial statements. Source: EUR-Lex:<a href=\\\"http://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013L0034 \\\" target=\\\"new\\\">32013L0034</a>\n"
broader:
  - 54
narrower:
  - 5202
  - 1815
  - 4641
  - 1673
  - 1057
  - 4884
  - 409
  - c_fa8f51b0
notation:
  - 55