Glossaire

AMF Autorité des marchés financiers (France)

ANC Autorité des normes comptables (France)
ARC Accounting Regulatory Committee (Europe)
CFH Cash Flow Hedge
CNC Conseil national de la comptabilité (France)
CRC Comité de la réglementation comptable (France)
EFRAG European Financial Reporting Advisory Group
FAS Financial Accounting Standards (États-Unis)
FASB Federal Accounting Standards Board (États-Unis)
FSA Financial Service Agency (Japon)
FVH Fair Value Hedge
GAAP Generally Accepted Accounting Principles
IAS International Accounting Standards
IASB International Accounting Standards Board
IASC International Accounting Standards Committee
IASCF International Accounting Standards Committee Foundation
IFAC International Federation of Accountants
IFRIC International Financial Reporting Interpretations Committee
IFRS International Financial Reporting Standards
IOSCO International Organization of Securities Commissions
OPCVM Organisme de placement collectif en valeurs mobilières
PCG Plan comptable général (France)
PCEC Plan comptable des établissements de crédit (France)
SAC Standards Advisory Council
SEC Securities Exchange Committee (États-Unis)
SPE Special Purpose Entity
SPV Special Purpose Vehicle
US-GAAP United States - Generally Accepted Accounting Principles

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