TERMIUM Plus®

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DIMINUTION VALUE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-03-21

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
OBS

Les abattements apportés au prix d'acquisition des éléments de l'actif [...] destinés à tenir compte de la dépréciation, définitive ou non, de ces derniers à la date de clôture de l'exercice.

CONT

Les amortissements et les réductions de valeur cumulés sont déduits des postes de l'actif auxquels ils sont afférents.

Spanish

Record saved

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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