TERMIUM Plus®

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

PERTE COMPTABILISEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-02-21

English

Subject field(s)
  • Accounting
  • Government Accounting
CONT

The accrued loss should be shown as a liability.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
CONT

La perte comptabilisée devrait être présentée comme un passif.

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.

Spanish

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