TERMIUM Plus®

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ALLOWANCE INVENTORY LOSSES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-05-30

English

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

French

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

Compte de contrepartie servant à constater la réduction de valeur des stocks, notamment lorsque le coût d'acquisition ou de production des marchandises ou des produits finis en stock excède leur valeur de marché (par exemple, leur valeur de réalisation nette), en application de la méthode d'évaluation des stocks à leur moindre valeur.

OBS

En Belgique, comme la valeur d'un compte d'actif ne peut être modifiée par une provision, on parle de «réduction de valeur sur stocks».

Spanish

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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