TERMIUM Plus®

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MATERIALISEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting
DEF

An adjective used to describe the ... loss on a completed transaction that has produced [a] decrease in a monetary asset or liability; in a more restricted sense, ... a decrease in a liquid asset.

French

Domaine(s)
  • Comptabilité générale
DEF

Se dit d'une perte provenant d'une opération qui donne lieu à une diminution des capitaux propres ou, dans un sens plus restreint, à une diminution des liquidités.

Spanish

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