TERMIUM Plus®
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DECLINE VALUE [6 records]
Record 1 - internal organization data 2007-05-01
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- permanent decline in value
1, record 1, English, permanent%20decline%20in%20value
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- other than temporary decline in value 1, record 1, English, other%20than%20temporary%20decline%20in%20value
correct
- permanent impairment in value 1, record 1, English, permanent%20impairment%20in%20value
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- moins-value durable
1, record 1, French, moins%2Dvalue%20durable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- dépréciation durable 1, record 1, French, d%C3%A9pr%C3%A9ciation%20durable
correct, feminine noun
- baisse de valeur durable 1, record 1, French, baisse%20de%20valeur%20durable
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Diminution de la juste valeur d'un élément d'actif, que l'on prévoit devoir être de longue durée en raison des circonstances, par exemple, dans le cas d'un placement à long terme, lorsque l'entité émettrice a subi des pertes importantes ou connaît des difficultés de trésorerie et des problèmes de continuité d'exploitation depuis plusieurs années. 1, record 1, French, - moins%2Dvalue%20durable
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-04-21
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- temporary decline in value
1, record 2, English, temporary%20decline%20in%20value
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Compare with «permanent decline in value». 2, record 2, English, - temporary%20decline%20in%20value
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- moins-value temporaire
1, record 2, French, moins%2Dvalue%20temporaire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- baisse de valeur momentanée 1, record 2, French, baisse%20de%20valeur%20momentan%C3%A9e
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Diminution de la valeur réelle d'un élément d'actif dont on ne prévoit pas qu'elle sera durable. Par exemple, dans le cas de placements à long terme, certaines baisses de valeur peuvent être attribuables à un mouvement général du marché. 1, record 2, French, - moins%2Dvalue%20temporaire
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-08-29
Record 3, English
Record 3, Subject field(s)
- Investment
- Banking
Record 3, Main entry term, English
- decline in value 1, record 3, English, decline%20in%20value
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
Decline in value of financial assets. 1, record 3, English, - decline%20in%20value
Record 3, French
Record 3, Domaine(s)
- Investissements et placements
- Banque
Record 3, Main entry term, French
- moins-value
1, record 3, French, moins%2Dvalue
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Moins-value des actifs financiers. 1, record 3, French, - moins%2Dvalue
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1995-06-28
Record 4, English
Record 4, Subject field(s)
- Finance
Record 4, Main entry term, English
- decline in value of financial assets 1, record 4, English, decline%20in%20value%20of%20financial%20assets
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Finances
Record 4, Main entry term, French
- moins-value des actifs financiers
1, record 4, French, moins%2Dvalue%20des%20actifs%20financiers
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- moins value des actifs financiers 1, record 4, French, moins%20value%20des%20actifs%20financiers
feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source(s) : Lexique - Instruments financiers, Chapitre 3860 du Manuel de l'ICCA [Institut canadien des comptable agréés], paragraphe 91. 1, record 4, French, - moins%2Dvalue%20des%20actifs%20financiers
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1993-01-21
Record 5, English
Record 5, Subject field(s)
- Currency and Foreign Exchange
Record 5, Main entry term, English
- decline in foreign exchange value 1, record 5, English, decline%20in%20foreign%20exchange%20value
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Politique monétaire et marché des changes
Record 5, Main entry term, French
- perte de change
1, record 5, French, perte%20de%20change
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1976-06-19
Record 6, English
Record 6, Subject field(s)
- Currency and Foreign Exchange
Record 6, Main entry term, English
- allowance for decline in foreign exchange value 1, record 6, English, allowance%20for%20decline%20in%20foreign%20exchange%20value
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Politique monétaire et marché des changes
Record 6, Main entry term, French
- provision pour pertes de change
1, record 6, French, provision%20pour%20pertes%20de%20change
feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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