TERMIUM Plus®

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BAISSE VALEUR MOMENTANEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-04-21

English

Subject field(s)
  • Financial Accounting
OBS

Compare with «permanent decline in value».

French

Domaine(s)
  • Comptabilité générale
DEF

Diminution de la valeur réelle d'un élément d'actif dont on ne prévoit pas qu'elle sera durable. Par exemple, dans le cas de placements à long terme, certaines baisses de valeur peuvent être attribuables à un mouvement général du marché.

Spanish

Save record 1

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