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eurovoc (pub)
comptabilité générale
Formes lexicales alternatives (fr):
- comptabilité financière
- comptabilité commerciale
Schéma de l'élément:
Concepts génériques:
Concepts spécifiques:
Définition (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:32013L0034