TERMIUM Plus®

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

PERCENTAGE-OF-RECEIVABLES METHOD [1 record]

Record 1 2010-12-09

English

Subject field(s)
  • Financial Accounting
Key term(s)
  • percentage of outstanding receivables method
  • percentage of receivables method

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode d'estimation des créances douteuses fondée sur une analyse de l'état de l'ensemble des créances non encore recouvrées à la date de clôture de la période, analyse faite à partir de l'expérience antérieure de l'entité relativement aux créances qui se sont avérées irrécouvrables.

Spanish

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