TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

DETTE PROVISIONNEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-05-25

English

Subject field(s)
  • Accounting
  • Financial Accounting
DEF

An estimated amount set up in recognition of a liability whose extent and timing are uncertain.

OBS

provision: term used by the IASB (International Accounting Standards Board).

French

Domaine(s)
  • Comptabilité
  • Comptabilité générale
DEF

Obligation potentielle, par exemple la provision pour garanties, évaluée à la date de clôture de la période, que des faits survenus ou en cours rendent probable.

OBS

Cette obligation, qui est nettement précisée quant à sa nature, est incertaine quant à son montant et à la date où elle se réalisera. L'exécution de l'obligation ou la réalisation du risque entraîne la reprise de la provision.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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