TERMIUM Plus®

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Consult the Government of Canada’s terminology data bank.

OPERER DECOTE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-16

English

Subject field(s)
  • Financial Accounting
DEF

To adjust downward the recorded amount of an asset or liability for reasons other than the occurrence of a transaction.

French

Domaine(s)
  • Comptabilité générale
DEF

Enregistrer la perte de valeur ou la moins-value d'un élément d'actif avant qu'elle ne soit réalisée.

Spanish

Campo(s) temático(s)
  • Contabilidad general
OBS

El valor contable de un activo.

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