TERMIUM Plus®
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CAPITALISATION COUT RECHERCHE FRUCTUEUSE [1 record]
Record 1 - internal organization data 1999-05-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- successful efforts accounting method
1, record 1, English, successful%20efforts%20accounting%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- successful efforts method 2, record 1, English, successful%20efforts%20method
correct
- successful efforts accounting 3, record 1, English, successful%20efforts%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of accounting for the costs of oil and gas properties whereby only the costs that result in the discovery of oil and gas reserves are capitalized. 4, record 1, English, - successful%20efforts%20accounting%20method
Record number: 1, Textual support number: 1 OBS
Compare with "discovery value accounting", "full costing" and "reserve recognition accounting". 5, record 1, English, - successful%20efforts%20accounting%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la capitalisation du coût de la recherche fructueuse
1, record 1, French, m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la capitalisation des coûts de recherche productifs 2, record 1, French, m%C3%A9thode%20de%20la%20capitalisation%20des%20co%C3%BBts%20de%20recherche%20productifs
correct, feminine noun
- capitalisation du coût de la recherche fructueuse 3, record 1, French, capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
correct, feminine noun
- capitalisation des coûts de recherche productifs 1, record 1, French, capitalisation%20des%20co%C3%BBts%20de%20recherche%20productifs
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation en usage dans l'industrie minière, pétrolière et gazière et qui consiste à porter à l'actif les seuls frais correspondant à des efforts de prospection couronnés de succès et à les amortir subséquemment sur le produit de l'exploitation du gisement découvert. 1, record 1, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, les frais de la recherche infructueuse sont immédiatement passés en charges. 1, record 1, French, - m%C3%A9thode%20de%20la%20capitalisation%20du%20co%C3%BBt%20de%20la%20recherche%20fructueuse
Record 1, Spanish
Record 1, Textual support, Spanish
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