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BAISSE VALEUR BIEN [4 records]
Record 1 - internal organization data 2006-09-28
Record 1, English
Record 1, Subject field(s)
- Investment
- Loans
Record 1, Main entry term, English
- margin
1, record 1, English, margin
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The excess of the market value of collateral over the loan it secures. 2, record 1, English, - margin
Record 1, French
Record 1, Domaine(s)
- Investissements et placements
- Prêts et emprunts
Record 1, Main entry term, French
- marge de garantie
1, record 1, French, marge%20de%20garantie
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- marge 1, record 1, French, marge
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre la valeur du bien donné en garantie et le montant du prêt accordé. 1, record 1, French, - marge%20de%20garantie
Record number: 1, Textual support number: 1 OBS
La clause par laquelle le débiteur s’engage à compléter la garantie en cas de baisse de la valeur initiale du bien s’appelle clause d’arrosage. 1, record 1, French, - marge%20de%20garantie
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-09-08
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- appraisal method
1, record 2, English, appraisal%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- inventory method 2, record 2, English, inventory%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Appraisal method: The annual depreciation expense is the difference between the appraisal value of the fixed assets at the beginning and end of the period. This method has disappeared from practice. 3, record 2, English, - appraisal%20method
Record 2, Key term(s)
- appraisal method of depreciation
- inventory method of depreciation
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode de l’amortissement fondé sur la valeur
1, record 2, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20fond%C3%A9%20sur%20la%20valeur
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de l’amortissement fondé sur une expertise 1, record 2, French, m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20fond%C3%A9%20sur%20une%20expertise
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode qui consistait à déterminer l'amortissement d’un exercice en faisant la différence entre la valeur d’expertise d’un bien au début de l'exercice et la valeur d’expertise de ce même bien à la fin de l'exercice, dans la mesure où cette valeur avait subi une baisse. 1, record 2, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20fond%C3%A9%20sur%20la%20valeur
Record number: 2, Textual support number: 1 OBS
Dans le cas contraire, il n’y avait aucun amortissement pour l’exercice. Cette méthode n’est plus en usage. 1, record 2, French, - m%C3%A9thode%20de%20l%26rsquo%3Bamortissement%20fond%C3%A9%20sur%20la%20valeur
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-08-14
Record 3, English
Record 3, Subject field(s)
- Accounting
Record 3, Main entry term, English
- asset impairment 1, record 3, English, asset%20impairment
Record 3, Abbreviations, English
Record 3, Synonyms, English
- impairment of assets 1, record 3, English, impairment%20of%20assets
Record 3, Textual support, English
Record number: 3, 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 3, English, - asset%20impairment
Record number: 3, 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 3, English, - asset%20impairment
Record 3, French
Record 3, Domaine(s)
- Comptabilité
Record 3, Main entry term, French
- baisse de valeur d’un bien
1, record 3, French, baisse%20de%20valeur%20d%26rsquo%3Bun%20bien
feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- baisse de valeur des actifs 1, record 3, French, baisse%20de%20valeur%20des%20actifs
feminine noun
Record 3, Textual support, French
Record number: 3, 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 3, French, - baisse%20de%20valeur%20d%26rsquo%3Bun%20bien
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1997-02-19
Record 4, English
Record 4, Subject field(s)
- Accounting
- Government Accounting
Record 4, Main entry term, English
- incurrence of a liability
1, record 4, English, incurrence%20of%20a%20liability
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
... the key factor is whether the event causing asset impairment or incurrence of a liability has happened. 2, record 4, English, - incurrence%20of%20a%20liability
Record 4, French
Record 4, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 4, Main entry term, French
- création d’une dette
1, record 4, French, cr%C3%A9ation%20d%26rsquo%3Bune%20dette
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 CONT
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. 2, record 4, French, - cr%C3%A9ation%20d%26rsquo%3Bune%20dette
Record 4, Spanish
Record 4, Textual support, Spanish
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