TERMIUM Plus®

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ECARTS CONVERSION [1 record]

Record 1 1987-06-04

English

Subject field(s)
  • Accounting
DEF

Gains or losses resulting from foreign currency translations.

French

Domaine(s)
  • Comptabilité
CONT

Écarts de conversion. Les comptes 476 [et 477 du Plan comptable français] enregistrent les différences de conversion résultant de l'actualisation, au taux de change de fin d’exercice, des comptes de créances et de dettes libellées en monnaies étrangères.

Spanish

Save record 1

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