TERMIUM Plus®

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WRITE-DOWN ASSET [2 records]

Record 1 2026-01-08

English

Subject field(s)
  • Financial Accounting
CONT

Any write-down of asset value by the creditor is recorded in the revaluation account.

Key term(s)
  • writedown of asset value
  • writedown of the value of assets

French

Domaine(s)
  • Comptabilité générale
CONT

Toute réduction de la valeur de l’actif par le créancier est enregistrée au compte de réévaluation.

OBS

Réduction de la valeur de l'ensemble des actifs.

Spanish

Save record 1

Record 2 2016-09-21

English

Subject field(s)
  • Financial Accounting
CONT

It should be noted that a write-down of an asset (e.g. write-off of a loan) takes the form of a budgetary transaction, i.e. is charged to the deficit.

Key term(s)
  • writedown of an asset

French

Domaine(s)
  • Comptabilité générale
CONT

Il faut noter que la réduction de la valeur d'un élément d'actif (radiation d'un prêt) prend la forme d'une opération budgétaire, c'est-à-dire que la somme est imputée sur le déficit.

OBS

Réduction de la valeur d'un seul actif.

Spanish

Save record 2

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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