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comptabilité patrimoniale
econ. accrual-based accounting; accruals basis; accruals-based accounting
econ., account. accrual accounting
fin. accounting on a receivable-payable basis; accrual basis accounting; accrual basis of accounting; accruals accounting
IMF. balance sheet accounting (comptabilité nationale (SCN 1993)); accrual basis accounting (FRA); accrual accounting (FRA)

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