TERMIUM Plus®

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

adjusted benefit asset [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-09

English

Subject field(s)
  • Financial Accounting
  • Employment Benefits
CONT

...an entity should recognize a valuation allowance for any excess of the adjusted benefit asset over the expected future benefit.

French

Domaine(s)
  • Comptabilité générale
  • Avantages sociaux
DEF

Montant égal à la valeur de l'actif au titre des prestations constituées (ou avantages accumulés), diminuée, le cas échéant, de l'excédent du total des soldes non amortis du coût des services passés et des pertes actuarielles sur le total des gains actuariels non amortis.

OBS

Le Conseil des normes comptables internationales - CNCI (International Accounting Standards Board - IASB) fait usage de «valeur ajustée de l'actif au titre des avantages accumulées» pour décrire la notion.

Spanish

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