TERMIUM Plus®

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IMPAIRMENT UN VALUE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-07-29

English

Subject field(s)
  • Financial Accounting
DEF

Loss arising from a situation where the fair market value of an asset is lower than its net book value.

French

Domaine(s)
  • Comptabilité générale
DEF

Perte résultant du fait que la juste valeur d'un actif devient inférieur à sa valeur comptable nette.

OBS

Dans une comptabilité au coût historique, il y a lieu de distinguer les moins-values latentes, les moins-values potentielles ou les moins-values non réalisées qui, en comptabilité, sont généralement constatées en application de la règle du prudence et les moins-values réalisées, qui sont enregistrées lors de la sortie d'un élément d'actif du patrimoine par voie de cession, échange, mise au rebut, sinistre, fusion, etc.

Spanish

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