TERMIUM Plus®

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aboutissement du processus de génération du profit [1 record]

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Record 1 2006-10-05

English

Subject field(s)
  • Financial Accounting
CONT

The commercial substance approach differs from the prior approach related to the culmination of earnings process as the test for fair value measurement.

French

Domaine(s)
  • Comptabilité générale
DEF

Critère de constatation visant à empêcher une entité de prendre en compte un produit ou un profit avant qu'elle n'ait achevé en grande partie ce qu'il lui incombait de faire pour avoir droit aux avantages que représente le produit ou le profit, c'est-à-dire généralement lorsque l'exécution est achevée ou virtuellement terminée.

Spanish

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