TERMIUM Plus®

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

SORTIE BILAN [2 records]

Record 1 2008-06-26

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Action de retirer totalement du bilan un actif ou un passif qui y figure.

CONT

La radiation des créances irrécouvrables. L'entreprise qui a établi une provision pour mauvaises créances doit radier les créances irrécouvrables [...]

OBS

Les termes dominants au Canada, «radier» et «radiation», ne connaissent aucun usage chez les autres comptables francophones.

Spanish

Campo(s) temático(s)
  • Contabilidad general
Save record 1

Record 2 1992-07-20

English

Subject field(s)
  • Accounting
CONT

derecognition of an asset is based on whether all the benefits associated with the asset have been realised by the entity.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 2

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