TERMIUM Plus®

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VALUATION ADJUSTMENT [1 record]

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Record 1 1995-03-30

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
CONT

The report considers valuation problems involving claims other than those owing by Crown corporations controlled by the government and concluded that valuation adjustments or provisions should be made wherever there are contingent forgiveness clauses, or past experience on which to base the valuation adjustments.

CONT

Loans, investments and advances are initially recorded at cost and are then subject to annual valuation adjustments to reflect estimated worth at the end of each fiscal year, whether realized or not.

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière

Spanish

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