TERMIUM Plus®
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LOSS VALUE [2 records]
Record 1 - internal organization data 2008-07-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- loss in value
1, record 1, English, loss%20in%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- impairment loss 1, record 1, English, impairment%20loss
correct
- impairment un value 1, record 1, English, impairment%20un%20value
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Loss arising from a situation where the fair market value of an asset is lower than its net book value. 2, record 1, English, - loss%20in%20value
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- moins-value
1, record 1, French, moins%2Dvalue
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- perte de valeur 1, record 1, French, perte%20de%20valeur
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Perte résultant du fait que la juste valeur d'un actif devient inférieur à sa valeur comptable nette. 1, record 1, French, - moins%2Dvalue
Record number: 1, Textual support number: 1 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. 1, record 1, French, - moins%2Dvalue
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-01-01
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- value of the loss 1, record 2, English, value%20of%20the%20loss
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Key term(s)
- loss value
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- valeur de la perte
1, record 2, French, valeur%20de%20la%20perte
feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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