TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[A gain or loss that] occurs when the sale proceeds or trade-in value differs from the capital asset’s net book value.  1, record 1, English, - gain%20or%20loss%20on%20disposal

Record number: 1, Textual support number: 1 OBS

When the proceeds are greater than the net book value, a gain occurs; a loss occurs when the proceeds are less than the net book value.  1, record 1, English, - gain%20or%20loss%20on%20disposal

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Gain ou perte qui survient lorsque la valeur comptable nette de l'immobilisation diffère du produit de la vente ou de la valeur de l'échange.  1, record 1, French, - gain%20r%C3%A9alis%C3%A9%20ou%20perte%20subie%20au%20moment%20de%20l%27ali%C3%A9nation

Record number: 1, Textual support number: 1 OBS

L'organisation réalise un gain lorsque le produit est supérieur à la valeur comptable nette et subit une perte lorsque le produit est inférieur à la valeur comptable nette.  1, record 1, French, - gain%20r%C3%A9alis%C3%A9%20ou%20perte%20subie%20au%20moment%20de%20l%27ali%C3%A9nation

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

Income(loss) less applicable income taxes from the operations of a segment of the business that has been discontinued during the period or that is in the process of being discontinued. This is reported on a separate line of the income statement(separated also from the gain(loss) from disposal of the segment) between income from continuing operations and extraordinary items.  3, record 2, English, - income%20from%20discontinued%20operations

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Résultats se rapportant aux abandons d'activités de l'exercice. Ils englobent les résultats d'exploitation de l'exercice considéré, issus des activités abandonnées, et le profit net ou la perte nette découlant de l'abandon des activités. Ce profit net ou cette perte nette comprend le profit ou la perte ayant résulté ou devant résulter de la cession ou de la fermeture d'unités d'exploitation ainsi que, le cas échéant, les résultats d'exploitation réels ou estimatifs des mêmes unités pendant la période d'abandon graduel.  1, record 2, French, - r%C3%A9sultat%20issu%20des%20activit%C3%A9s%20abandonn%C3%A9es

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

All enterprise revenues, expenses, gains, losses, and changes in accounting estimates less applicable income taxes for the accounting period except for : income(loss) from operations net of applicable income taxes; gain(loss) net of applicable income taxes on the disposal of a discontinued segment; extraordinary gains(losses) net of applicable income taxes; and the cumulative effect of a change in accounting principle...  3, record 3, English, - income%20from%20continuing%20operations

Record number: 3, Textual support number: 1 OBS

Compare with "results of discontinued operations".  4, record 3, English, - income%20from%20continuing%20operations

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

Excédent des produits et des profits d'un exercice sur les charges et les pertes de cet exercice, compte tenu des impôts s'y rapportant, à l'exception des éléments suivants : a) les résultats, nets d'impôts, afférents aux activités abandonnées durant l'exercice et b) les éléments extraordinaires de l'exercice, nets des impôts s'y rapportant.  1, record 3, French, - b%C3%A9n%C3%A9fice%20tir%C3%A9%20des%20activit%C3%A9s%20poursuivies

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

If the liquidation process does not take long, the firm will try to settle with the partners in one payment... For a one-payment liquidation, there are two rules to observe : 1. Before any partner is entitled to any payments, all creditors must be paid in full. 2. Before any cash is distributed to any partner, the entire actual loss or gain from the disposal of assets must be distributed to the partner's account...  1, record 4, English, - one%2Dpayment%20liquidation

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish