TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
LOCOM [1 record]
Record 1 - internal organization data 2016-02-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Auditing (Accounting)
- Government Accounting
Record 1, Main entry term, English
- lower of cost or market
1, record 1, English, lower%20of%20cost%20or%20market
correct
Record 1, Abbreviations, English
- LOCOM 2, record 1, English, LOCOM
correct
- LCM 3, record 1, English, LCM
correct
Record 1, Synonyms, English
- lower of cost and market 4, record 1, English, lower%20of%20cost%20and%20market
correct
- LOCAM 2, record 1, English, LOCAM
correct
- LOCAM 2, record 1, English, LOCAM
- lower of cost or market method 2, record 1, English, lower%20of%20cost%20or%20market%20method
correct
- lower of cost and market method 2, record 1, English, lower%20of%20cost%20and%20market%20method
correct
- cost or market, whichever is lower 5, record 1, English, cost%20or%20market%2C%20whichever%20is%20lower
correct
- cost or market whichever is lower 2, record 1, English, cost%20or%20market%20whichever%20is%20lower
correct
- cost or market, whichever is the lower 6, record 1, English, cost%20or%20market%2C%20whichever%20is%20the%20lower
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of valuing items of inventory or marketable securities, under which losses inherent in declines of market prices below cost are recognized in the period in which such declines occur. 7, record 1, English, - lower%20of%20cost%20or%20market
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Vérification (Comptabilité)
- Comptabilité publique
Record 1, Main entry term, French
- méthode de la moindre valeur
1, record 1, French, m%C3%A9thode%20de%20la%20moindre%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- évaluation à la moindre valeur 1, record 1, French, %C3%A9valuation%20%C3%A0%20la%20moindre%20valeur
correct, feminine noun
- méthode de la valeur minimale 2, record 1, French, m%C3%A9thode%20de%20la%20valeur%20minimale
correct, feminine noun
- méthode d'évaluation à la valeur minimale 3, record 1, French, m%C3%A9thode%20d%27%C3%A9valuation%20%C3%A0%20la%20valeur%20minimale
correct, feminine noun
- méthode d'évaluation au coût ou à la valeur du marché, selon le moins élevé des deux 3, record 1, French, m%C3%A9thode%20d%27%C3%A9valuation%20au%20co%C3%BBt%20ou%20%C3%A0%20la%20valeur%20du%20march%C3%A9%2C%20selon%20le%20moins%20%C3%A9lev%C3%A9%20des%20deux
correct, feminine noun
- évaluation au coût ou à la valeur du marché, selon le moins élevé des deux 1, record 1, French, %C3%A9valuation%20au%20co%C3%BBt%20ou%20%C3%A0%20la%20valeur%20du%20march%C3%A9%2C%20selon%20le%20moins%20%C3%A9lev%C3%A9%20des%20deux
feminine noun
- évaluation au plus faible du coût et de la valeur de marché 1, record 1, French, %C3%A9valuation%20au%20plus%20faible%20du%20co%C3%BBt%20et%20de%20la%20valeur%20de%20march%C3%A9
feminine noun
- évaluation au moindre du coût et de la valeur marchande 1, record 1, French, %C3%A9valuation%20au%20moindre%20du%20co%C3%BBt%20et%20de%20la%20valeur%20marchande
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode qui consiste, dans l'application du principe de prudence, à évaluer certains biens (par exemple les stocks et les titres de placements) à leur coût historique ou à leur valeur marchande, selon le moins élevé des deux. 1, record 1, French, - m%C3%A9thode%20de%20la%20moindre%20valeur
Record 1, Spanish
Record 1, Textual support, Spanish
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