TERMIUM Plus®

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CAPITALISATION GISEMENTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting
DEF

A method of accounting for oil and gas producing activities that recognizes valuations of proved oil and gas reserves in the balance sheet and income statement.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode de comptabilisation des activités des sociétés pétrolières et gazières, qui consiste à tenir compte de la valeur des réserves prouvées de pétrole et de gaz, dans le bilan et l'état des résultats.

Spanish

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