TERMIUM Plus®

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

GAIN DETENTION STOCKS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-02-19

English

Subject field(s)
  • Accounting
DEF

Under replacement cost basis accounting, it is the difference between the replacement cost of the inventory and its historical cost. If the replacement cost is the higher value, there is a gain.

French

Domaine(s)
  • Comptabilité
DEF

En comptabilité au coût actuel, profit non réalisé résultant de l'évaluation des stocks à leur coût actuel et égal à la différence entre ce coût actuel à la date de clôture des comptes et le coût d'achat des stocks.

OBS

Ce profit, qui ne se réalisera que lors de la vente des articles stockés, sera alors égal à l'excédent du coût actuel des articles vendus à la date où la vente aura lieu sur leur coût d'achat.

Spanish

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