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CAPITALISATION COUT ENTIER [1 record]
Record 1 - internal organization data 1999-02-15
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Financial Accounting
- Mining Operations
Record 1, Main entry term, English
- full cost accounting
1, record 1, English, full%20cost%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- full costing 2, record 1, English, full%20costing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of accounting whereby all costs of exploring for and developing oil and gas reserves within a defined area are capitalized, subject only to the limitation that the costs so capitalized, can be recovered by amortization against future revenues. 3, record 1, English, - full%20cost%20accounting
Record number: 1, Textual support number: 1 OBS
Compare with "discovery value accounting", "reserve recognition accounting" and "successful efforts accounting". 4, record 1, English, - full%20cost%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Comptabilité générale
- Exploitation minière
Record 1, Main entry term, French
- méthode de la capitalisation du coût entier
1, record 1, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- capitalisation du coût entier 1, record 1, French, capitalisation%20du%20co%C3%BBt%20entier
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode comptable qui consiste à capitaliser tous les coûts d'exploration et de mise en valeur de gisements miniers, pétrolifères ou gazéifères situés dans une région donnée, sans dépasser toutefois une certaine limite maximale, déterminée chaque fois que des états financiers (ou comptes) sont établis. Cette limite correspond à l'ensemble des coûts capitalisés nets que l'on estime pouvoir récupérer sur les résultats des exercices futurs. 1, record 1, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20entier
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Contabilidad general
- Explotación minera
Record 1, Main entry term, Spanish
- contabilidad de costo total
1, record 1, Spanish, contabilidad%20de%20costo%20total
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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