TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACCRUED LOSS [2 records]
Record 1 - internal organization data 2012-09-07
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- accrued loss
1, record 1, English, accrued%20loss
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
If you are holding an accrued loss and wish to sell asset to offset against any capital realized, and you purchase an identical asset within days either before or after selling the original asset, these rules will apply to deny the capital loss. 1, record 1, English, - accrued%20loss
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- perte accumulée
1, record 1, French, perte%20accumul%C3%A9e
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le troisième sujet étudié a trait aux règles de la Loi sur les impôts visant à contrer certaines situations où dans le but de profiter immédiatement d'une perte accumulée sur le bien, il y a aliénation de celui-ci et réacquisition de ce bien ou d'un bien identique. 1, record 1, French, - perte%20accumul%C3%A9e
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-02-21
Record 2, English
Record 2, Subject field(s)
- Accounting
- Government Accounting
Record 2, Main entry term, English
- accrued loss
1, record 2, English, accrued%20loss
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The accrued loss should be shown as a liability. 2, record 2, English, - accrued%20loss
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 2, Main entry term, French
- perte comptabilisée
1, record 2, French, perte%20comptabilis%C3%A9e
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La perte comptabilisée devrait être présentée comme un passif. 2, record 2, French, - perte%20comptabilis%C3%A9e
Record number: 2, Textual support number: 1 OBS
La perte comptabilisée comprend le total des rubriques suivantes : la perte avant les impôts sur les bénéfices; les impôts sur les bénéfices; la perte nette; la perte nette liée aux activités abandonnées, réduction faite des impôts; la perte nette découlant d'activités abandonnées et la perte nette par action ordinaire. 3, record 2, French, - perte%20comptabilis%C3%A9e
Record 2, Spanish
Record 2, Textual support, Spanish
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