Fin 2012, lorsque Hoenig a commencé à publier son ajustement US GAAP IFRS, la moyenne pour les plus grandes banques américaines représentait à peu près 4 du capital.	At the end of 2012, when Hoenig started to publish his US GAAP IFRS adjustment, the average for the largest US banks was roughly 4 equity.
Par ailleurs , la Commission européenne a recensé les principaux points de divergence entre les normes IFRS et les principes GAAP et invité les instances de normalisation comptable à les traiter en priorité .	ECB Annual Report 2008 Commission identified key areas of divergence between the IFRS and US GAAP and urged the accounting standard setters to address these as a matter of priority .
acceptabilité des principes de comptabilité GAAP aux États Unis, où les entreprises européennes cotées sur les marchés boursiers américains peuvent désormais déposer leurs états financiers élaborés selon les normes internationales d'information financière	Acceptable accounting standards in the US GAAP where EU financial statements prepared in accordance with International Financial reporting Standards have now been accepted for EU companies listed on US stock exchanges.
À Paris est créé l'Internationale communiste libertaire (ICL), regroupant notamment les GAAP italiens, les espagnols de Ruta et le Mouvement libertaire nord africain (MLNA), l'Internationale anarchiste étant jugée trop peu lutte de classe .	The Internationale comuniste libertaire (ICL), which groups the Italian GAAP, the Spanish Ruta and the Mouvement libertaire nord africain (MLNA, North African Libertarian Movement), was founded to replace the Anarchist International, deemed too reformist.
Sur ce point technique mais crucial, les Normes comptables américaines GAAP (Generally Accepted Accounting Principles) sont considérablement plus accommodantes (en ce qu'elles minimisent les pertes potentielles) par rapport aux Normes internationales d'information financière (IFRS).	On this technical but crucial point, US generally accepted accounting principles (GAAP) are considerably more generous (because they understate potential losses) than International Financial Reporting Standards (IFRS).
acceptabilité des principes de comptabilité GAAP aux États Unis, où jusqu'à présent les entreprises européennes cotées sur les marchés boursiers américains ont pu déposer leurs états financiers élaborés selon les normes internationales d'information financière	Acceptable accounting standards in the US GAAP where so far EU financial statements prepared in accordance with International Financial reporting Standards have now been accepted for EU companies listed on US stock exchanges.
Rapports initiaux Deuxièmes rapports périodiques Troisièmes rapports périodiques	Initial report Second periodic report Third periodic report
Rapports non UE Rapports UE	Non EU reports EU reports
) il étend l' exemption temporaire déjà accordée à certaines sociétés émettant des titres de créance ou s' acquittant de leurs obligations d' information conformément aux GAAP américaines , comme déjà prévu dans le règlement sur les normes comptables internationales .	) It carries forward the exemption already provided for some companies issuing debt securities or reporting under US GAAP , as already foreseen in the Regulation on international accounting standards .
Rapports initiaux et deuxièmes rapports périodiques	The Committee is concerned about the high incidence of malnutrition, infant mortality, iron deficiency disorders and malaria, especially among refugees and internally displaced persons.
Rapports annuels et autres rapports d'autres institutions	Annual reports and other reports of other institutions
Au total, il a examiné 222 rapports (172 rapports initiaux et 50 deuxièmes rapports périodiques).	A total of 222 reports (172 initial and 50 second periodic) have been considered by the Committee.
RAPPORTS FINANCIERS ET ETATS FINANCIERS VERIFIES, ET RAPPORTS	FINANCIAL REPORTS AND AUDITED FINANCIAL STATEMENTS,
RAPPORTS EXAMINES PENDANT LA PERIODE CONSIDEREE ET RAPPORTS	STATUS OF REPORTS CONSIDERED DURING THE PERIOD UNDER REVIEW
Le Comité a reçu jusqu'à présent 292 rapports d'États parties, dont 183 rapports initiaux, 94 deuxièmes rapports périodiques et 15 troisièmes rapports périodiques.	So far the Committee has received 292 State party reports, including 183 initial ones, 94 second periodic ones and 15 third periodic ones.
Le Comité a reçu jusqu'à présent 288 rapports d'États parties, dont 183 rapports initiaux, 91 deuxièmes rapports périodiques et 14 troisièmes rapports périodiques.	So far the Committee has received 288 State party reports, including 183 initial ones, 91 second periodic ones and 14 third periodic ones.
Des rapports pertinents, y compris des rapports intérimaires et des rapports d'évaluation, pourront y être consultés.	Relevant reports, including progress and evaluation reports, will also be included.
Rapports	Reporting
Rapports	Reports
RAPPORTS	The data management and timber traceability systems supporting the TLAS, the issuance of FLEGT licences as well as the production, licensing and trade statistics relevant to this Agreement.
Rapports	That draft shall be updated as the meeting proceeds so that at the end of the meeting, unless agreed otherwise by the Parties, the Association Committee adopts the operational conclusions, reflecting the follow up actions by the Parties.
Rapports	Article 12
Rapports	Once agreed, the operational conclusions shall be attached to the minutes and their implementation shall be reviewed during any subsequent meeting of the Association Committee.
Rapports	Each decision or recommendation shall be signed by the Chair of the Customs Sub Committee and authenticated by the Secretaries of the Customs Sub Committee.
Rapports	It shall be forwarded, together with the relevant documents, to the Chair of the Association Committee and its Members no later than 15 calendar days before the beginning of the meeting as documents referred to in Article 8 of these Rules of Procedure.
Rapports	Each Party may decide on the publication of the decisions and recommendations of the Association Committee in its respective official publication.
Rapports	Each decision, opinion, recommendation or report shall be signed by the Chair and authenticated by the two Secretaries.
Rapports	Without prejudice to paragraph 3, the representatives shall sign those documents during the meeting in which the relevant decision is adopted.
Rapports	Without prejudice to paragraph 3, the representatives shall sign those documents during the meeting in which the relevant decision or recommendation is adopted.
Rapports	Each Party may decide on the publication of the decisions and recommendations of the Joint Committee in its respective official publication.
Article 112 Rapports annuels et autres rapports d'autres institutions	Rule 112 Annual reports and other reports of other institutions
d) Rapports nationaux et rapports provenant d apos organisations internationales (20 à 30 rapports par an, 1994 1995).	(d) National reports and reports of international organizations (20 to 30 reports annually, 1994 1995).
Il a examiné 49 rapports de pays parties touchés d'Afrique, 20 rapports de pays développés parties, 10 rapports d'organismes des Nations Unies et 11 rapports d'organisations intergouvernementales.	CRIC The session reviewed 49 reports from affected African country Parties, as well as 20 reports from developed country Parties, 10 from United Nations organizations and 11 from Iintergovernmental Oorganizations.
(b) le groupe est constitué de toutes les entités mentionnées dans les états financiers consolidés et vérifiés qui sont établis conformément aux normes internationales d information financière, au système national d'information financière d'un État membre ou aux principes comptables généralement admis (GAAP) des États Unis	(a) the group consists of all entities which are included in audited consolidated financial statements drawn up in accordance with the International Financial Reporting Standards or the national financial reporting system of a Member State or the Generally Accepted Accounting Principles of the United States (GAAP)
Rapports périodiques	Regular reports
Rapports personnalisés...	Custom Ratios...
III. RAPPORTS	III. REPORTING
Rapports intérimaires	Progress reports
Rapports favoris	Favorite reports
Rapports Favoris	Favorite Reports
Prévisions, Rapports	Forecast, Reports
Rapports initiaux	Initial reports
Rapports périodiques	Periodic reports
Rapports phares	Flagship reports
Rapports initiaux	CONTENTS (continued)

Recherches associées : Gaap Austrian - Statutaire Gaap - Tchèque Gaap - Comptabilité Gaap - Hollandais Gaap - Suisse Gaap - Différence Gaap - Mesure Gaap - Traitement Gaap - Allemand Locale Gaap - Royaume-Uni Gaap - Chiffre D'affaires Gaap - Comptabilité Allemand Gaap

Display this page in English