TERMIUM Plus®

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LIABILITY ACCRUAL METHOD [1 record]

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Alphabetical list of terms

Record 1 1994-12-14

English

Subject field(s)
  • Accounting
CONT

The liability accrual method fails to recognize the total liability for reclamation costs existing at the time the environment is affected, with the result that a firm's liabilities may be materially understated until near the end of production.

French

Domaine(s)
  • Comptabilité
CONT

La méthode de la comptabilisation du passif ne permet pas de refléter la totalité du passif relié aux coûts de remise en état existant au moment où l'environnement est affecté - si bien que les passifs d'une société risquent d'être nettement sous-estimés jusqu'à ce que la fin de la production approche.

Spanish

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