TERMIUM Plus®

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IMPAIRMENT ASSETS [4 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-20

English

Subject field(s)
  • Financial Accounting
CONT

The impairment test involves deducting the fair value of the identified tangible and intangible assets from the fair value of the reporting unit. If the remainder is less than the carrying value of goodwill, an impairment charge is recorded in the operating expense section of the income statement.

French

Domaine(s)
  • Comptabilité générale
DEF

Comparaison de la juste valeur d'un actif avec sa valeur comptable dans le but d'établir s'il y a lieu de constater une perte de valeur correspondant à l'excédent de la valeur comptable de l'actif sur sa juste valeur.

Spanish

Save record 1

Record 2 2001-08-14

English

Subject field(s)
  • Accounting
CONT

In the current contingency standards, the key factor is whether the event causing asset impairment or incurrence of a liability has happened.

OBS

Impairment in value occurs when the revenue - producing ability of an asset falls below expectations. Reasons include significant technology developments, physical damage, economic changes and changes in laws.

French

Domaine(s)
  • Comptabilité
CONT

Dans les normes en vigueur en matière d'éventualités, le critère important est la question de savoir si le fait causant la baisse de valeur du bien, ou la création d'une dette, s'est produit.

Spanish

Save record 2

Record 3 1997-02-20

English

Subject field(s)
  • Accounting
  • Government Accounting
CONT

If the impairment of assets as the result of environmental concerns is recognized through a loss accrual...

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
CONT

Si la baisse de valeur d'actifs résultant de facteurs environnementaux est constatée au moyen de la comptabilisation d'une perte [...]

Spanish

Save record 3

Record 4 1996-02-28

English

Subject field(s)
  • Banking
CONT

Write-offs and recoveries related to foreclosed assets held for sale should be recorded through the allowance for loan impairment account rather than being recorded directly as a charge or credit for loan impairment in the income statement. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Banque
CONT

Les radiations et recouvrements à l'égard des biens saisis destinés à être vendus doivent être inscrits dans l'état des résultats à la provision établie pour le compte des prêts douteux plutôt que directement à titre de débit ou de crédit de la charge de prêts douteux. [Bureau du surintendant des institutions financières].

Spanish

Save record 4

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