Concept information
Preferred term

Created: 2007-08-07T00:00:00Z
Notation: 50218
Definition
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An accounting entity with a self-balancing set of accounts recording cash and other financial and non-financial resources, together with related liabilities and residual equities or balances, and changes therein. Funds are segregated for the purpose of conducting specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations.
(en)Created: 5/15/25
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Entité comptable comprenant un ensemble de comptes s'équilibrant où sont enregistrés les ressources en espèces et d'autres ressources, financières ou non, ainsi que les éléments de passif connexes et les actifs ou les soldes résiduels, et tout changement s'y rapportant. Chacun des fonds est géré comme une entité séparée aux fins de mener des activités particulières ou d'atteindre certains objectifs en conformité avec des règles, des restrictions ou des limites spéciales.
(fr)Created: 5/15/25
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Una entidad contable con un conjunto de cuentas que se compensan entre sí y en las que se registran los recursos en efectivo, así como otros recursos financieros y no financieros, junto con el pasivo conexo y las acciones o saldos remanentes, además de los cambios correspondientes. Los fondos se separan con objeto de realizar actividades específicas o alcanzar ciertos objetivos, de conformidad con normas, restricciones o limitaciones especiales.
(es)Created: 5/15/25
In other languages
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Created: 2007-07-31T00:00:00Z
Notation: 50218
Arabic
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Created: 2011-04-20T08:58:49Z
Last modified: 2020-12-09T16:08:42Z
Notation: 50218
Chinese
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Created: 2006-11-18T00:00:00Z
Notation: 50218
English
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Created: 2007-07-31T00:00:00Z
Last modified: 2021-05-24T17:34:42Z
Notation: 50218
French
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Created: 2019-04-22T19:31:03.772+02:00
Georgian
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Created: 2012-02-28T16:44:53Z
Last modified: 2012-07-25T21:28:10Z
Notation: 50218
German
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Created: 2014-07-18T14:20:48Z
Notation: 7b0f085903c4
Italian
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Created: 2009-12-02T00:00:00Z
Notation: 50218
Korean
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Created: 2007-10-22T00:00:00Z
Last modified: 2021-06-16T21:24:42Z
Notation: 50218
Portuguese
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Created: 2023-01-13T09:54:17
Romanian
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Created: 2009-02-18T00:00:00Z
Notation: 50218
Russian
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Created: 2022-12-12T07:43:08
Serbian
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Created: 2007-07-31T00:00:00Z
Last modified: 2019-04-04T18:54:59.325+02:00
Notation: 50218
Spanish
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Created: 2024-10-23T08:47:50
Swahili
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Created: 2012-02-03T16:44:17Z
Last modified: 2012-02-03T16:44:17Z
Notation: 50218
Telugu
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Created: 2012-03-15T17:02:53Z
Last modified: 2013-08-27T17:41:26Z
Notation: 50218
Turkish
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Created: 2012-03-15T17:03:06Z
Last modified: 2013-08-27T17:41:27Z
Notation: 1331802186255
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Created: 2012-09-18T23:59:26Z
Last modified: 2023-02-13T23:09:51
Notation: 50218
Ukrainian