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BAISSE VALEUR ACTIFS [3 records]
Record 1 - internal organization data 2001-08-14
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- asset impairment 1, record 1, English, asset%20impairment
Record 1, Abbreviations, English
Record 1, Synonyms, English
- impairment of assets 1, record 1, English, impairment%20of%20assets
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
In the current contingency standards, the key factor is whether the event causing asset impairment or incurrence of a liability has happened. 1, record 1, English, - asset%20impairment
Record number: 1, Textual support number: 1 OBS
Impairment in value occurs when the revenue - producing ability of an asset falls below expectations. Reasons include significant technology developments, physical damage, economic changes and changes in laws. 2, record 1, English, - asset%20impairment
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- baisse de valeur d’un bien
1, record 1, French, baisse%20de%20valeur%20d%26rsquo%3Bun%20bien
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- baisse de valeur des actifs 1, record 1, French, baisse%20de%20valeur%20des%20actifs
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Dans les normes en vigueur en matière d’éventualités, le critère important est la question de savoir si le fait causant la baisse de valeur du bien, ou la création d’une dette, s’est produit. 1, record 1, French, - baisse%20de%20valeur%20d%26rsquo%3Bun%20bien
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-02-20
Record 2, English
Record 2, Subject field(s)
- Accounting
- Government Accounting
Record 2, Main entry term, English
- loss accrual
1, record 2, English, loss%20accrual
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
If the impairment of assets as the result of environmental concerns is recognized through a loss accrual... 2, record 2, English, - loss%20accrual
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 2, Main entry term, French
- comptabilisation d’une perte
1, record 2, French, comptabilisation%20d%26rsquo%3Bune%20perte
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Si la baisse de valeur d’actifs résultant de facteurs environnementaux est constatée au moyen de la comptabilisation d’une perte [...] 2, record 2, French, - comptabilisation%20d%26rsquo%3Bune%20perte
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1987-06-04
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- revaluation variance
1, record 3, English, revaluation%20variance
proposal
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- écart de réévaluation
1, record 3, French, %C3%A9cart%20de%20r%C3%A9%C3%A9valuation
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Contrepartie au bilan de corrections en hausse de la valeur comptable antérieure d’éléments actifs ou de corrections en baisse de la valeur comptable antérieure d’éléments passifs. 1, record 3, French, - %C3%A9cart%20de%20r%C3%A9%C3%A9valuation
Record 3, Spanish
Record 3, Textual support, Spanish
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