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GAIN REALISE PERTE SUBIE MOMENT ALIENATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-01-29

English

Subject field(s)
  • Financial and Budgetary Management
DEF

[A gain or loss that] occurs when the sale proceeds or trade-in value differs from the capital asset's net book value.

OBS

When the proceeds are greater than the net book value, a gain occurs; a loss occurs when the proceeds are less than the net book value.

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Gain ou perte qui survient lorsque la valeur comptable nette de l'immobilisation diffère du produit de la vente ou de la valeur de l'échange.

OBS

L'organisation réalise un gain lorsque le produit est supérieur à la valeur comptable nette et subit une perte lorsque le produit est inférieur à la valeur comptable nette.

Spanish

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