TERMIUM Plus®
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ALLOWANCE IMPAIRMENT [2 records]
Record 1 - internal organization data 2006-06-08
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- valuation allowance
1, record 1, English, valuation%20allowance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- allowance for impairment 2, record 1, English, allowance%20for%20impairment
correct
- provision for impairment 2, record 1, English, provision%20for%20impairment
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 3, record 1, English, - valuation%20allowance
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- provision pour moins-value
1, record 1, French, provision%20pour%20moins%2Dvalue
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- provision pour dépréciation 1, record 1, French, provision%20pour%20d%C3%A9pr%C3%A9ciation
correct, feminine noun
- réduction de valeur 2, record 1, French, r%C3%A9duction%20de%20valeur
correct, feminine noun, Belgium
- moins-value 2, record 1, French, moins%2Dvalue
correct, see observation, feminine noun
- dépréciation 2, record 1, French, d%C3%A9pr%C3%A9ciation
correct, see observation, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 2, record 1, French, - provision%20pour%20moins%2Dvalue
Record number: 1, Textual support number: 1 OBS
Le poste présentant ce montant peut aussi porter le nom de «moins-value» ou de «dépréciation». 2, record 1, French, - provision%20pour%20moins%2Dvalue
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1996-01-09
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
- Investment
- Banking
Record 2, Main entry term, English
- allowance for impairment
1, record 2, English, allowance%20for%20impairment
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- provision for losses 1, record 2, English, provision%20for%20losses
former designation
Record 2, Textual support, English
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
- Investissements et placements
- Banque
Record 2, Main entry term, French
- réserve pour créances douteuses
1, record 2, French, r%C3%A9serve%20pour%20cr%C3%A9ances%20douteuses
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- provision pour pertes 1, record 2, French, provision%20pour%20pertes
former designation, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Banque du Canada - nouvelle terminologie que l'on retrouve dans les Notes relatives aux tableaux, janvier 1996, tableau C10. 1, record 2, French, - r%C3%A9serve%20pour%20cr%C3%A9ances%20douteuses
Record 2, Spanish
Record 2, Textual support, Spanish
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