TERMIUM Plus®

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

VALUATION ALLOWANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-06-08

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

An amount set up to recognize the diminution in value of a recorded financial asset, because it is either partially or totally unrecoverable or recoverable only through future appropriations.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Montant estimatif dont on a réduit le solde d'un élément d'actif ayant perdu de la valeur et qui est constaté dans un compte de contrepartie de l'élément d'actif en cause.

OBS

Le poste présentant ce montant peut aussi porter le nom de «moins-value» ou de «dépréciation».

Spanish

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