TERMIUM Plus®

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

RETIREMENT ACCOUNTING [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-04-08

English

Subject field(s)
  • Financial Accounting
DEF

An accounting procedure in which no charge to expense is made for the cost of a fixed asset until it is removed from service, the original cost of the retired asset then being charged to expense.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode comptable qui consiste à ne passer en charges le coût d'un bien utilisé pendant un certain nombre d'exercices qu'au moment de sa mise hors service.

OBS

Selon cette méthode, le montant passé en charges lors de la cession d'un bien est le coût historique du bien cédé et non son coût de remplacement.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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