TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

discovery value accounting [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-10-05

English

Subject field(s)
  • Accounting
DEF

Accounting for reserves of gas, oil, or other natural resources that have been explored but not extracted which are capitalized at the asset's net realizable value.

OBS

Compare to "full costing", "reserve recognition accounting" and "successful efforts accounting".

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à attribuer aux ressources naturelles découvertes une valeur égale à leur valeur de réalisation nette même si les coûts de prospection sont inférieurs à cette valeur.

Spanish

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