TERMIUM Plus®

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

NO DEVENGADO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-06-10

English

Subject field(s)
  • Accounting
  • Corporate Economics
OBS

Compare with "realized".

French

Domaine(s)
  • Comptabilité
  • Économie de l'entreprise
DEF

Se dit d'un profit afférent à un élément d'actif (ou à un élément de passif) dont la valeur comptable est inférieure (ou supérieure) à sa valeur réelle.

OBS

Si le profit en question ne résulte pas d'une opération avec un tiers, le principe de prudence interdit généralement de le comptabiliser.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Economía empresarial
Save record 1

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