TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
GEARING ADJUSTMENT [1 record]
Record 1 - internal organization data 2017-01-03
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- financing adjustment
1, record 1, English, financing%20adjustment
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- gearing adjustment 1, record 1, English, gearing%20adjustment
correct, Great Britain
- financial adjustment 2, record 1, English, financial%20adjustment
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In some forms of current value accounting, an adjustment that reflects the extent to which the equity shareholders' investment in a corporation is shielded from the effects of changing prices due to the existence of monetary liabilities. 3, record 1, English, - financing%20adjustment
Record number: 1, Textual support number: 1 OBS
financial adjustment: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 4, record 1, English, - financing%20adjustment
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- ajustement au titre de la structure financière
1, record 1, French, ajustement%20au%20titre%20de%20la%20structure%20financi%C3%A8re
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- redressement financier 2, record 1, French, redressement%20financier
correct, masculine noun
- ajustement multiplicateur 1, record 1, French, ajustement%20multiplicateur
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Dans une comptabilité au coût actuel, ajustement apporté au bénéfice pour refléter l'incidence des capitaux empruntés dans la détermination des montants distribuables aux actionnaires une fois assurée la préservation de la capacité d'exploitation de l'entreprise. 1, record 1, French, - ajustement%20au%20titre%20de%20la%20structure%20financi%C3%A8re
Record number: 1, Textual support number: 1 OBS
Cet ajustement a pour but d'éviter la sous-estimation du bénéfice distribuable puisque, dans la mesure où le remplacement des biens productifs de l'entreprise est au moins en partie financé au moyen d'emprunts, il n'est pas nécessaire de passer en résultat la totalité des augmentations de coûts attribuables à des hausses de prix pour assurer le maintien du capital fourni par les actionnaires. 1, record 1, French, - ajustement%20au%20titre%20de%20la%20structure%20financi%C3%A8re
Record number: 1, Textual support number: 2 OBS
redressement financier : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 3, record 1, French, - ajustement%20au%20titre%20de%20la%20structure%20financi%C3%A8re
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- ajuste financiero
1, record 1, Spanish, ajuste%20financiero
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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