TERMIUM Plus®

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

IMPAIRMENT ASSETS [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2001-08-14

English

Subject field(s)
  • Accounting
CONT

In the current contingency standards, the key factor is whether the event causing asset impairment or incurrence of a liability has happened.

OBS

Impairment in value occurs when the revenue - producing ability of an asset falls below expectations. Reasons include significant technology developments, physical damage, economic changes and changes in laws.

French

Domaine(s)
  • Comptabilité
CONT

Dans les normes en vigueur en matière d'éventualités, le critère important est la question de savoir si le fait causant la baisse de valeur du bien, ou la création d'une dette, s'est produit.

Spanish

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