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METHODE ACHEVEMENT [4 records]
Record 1 - internal organization data 2006-10-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- completed contract method
1, record 1, English, completed%20contract%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of accounting that recognizes revenue as earned only when all or substantially all of the goods have been provided or the services rendered under a contract. 2, record 1, English, - completed%20contract%20method
Record 1, Key term(s)
- completion method
- completed-contract method
- completed contract accounting method
- completed contract method of accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'achèvement des travaux
1, record 1, French, m%C3%A9thode%20de%20l%27ach%C3%A8vement%20des%20travaux
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilisation à l’achèvement des travaux 1, record 1, French, comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
correct, feminine noun
- constatation à l’achèvement des travaux 1, record 1, French, constatation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
correct, feminine noun
- méthode de l'achèvement 1, record 1, French, m%C3%A9thode%20de%20l%27ach%C3%A8vement
correct, feminine noun
- comptabilisation à l’achèvement 1, record 1, French, comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement
correct, feminine noun
- méthode à l'achèvement 1, record 1, French, m%C3%A9thode%20%C3%A0%20l%27ach%C3%A8vement
correct, feminine noun
- méthode de comptabilisation à l'achèvement des travaux 1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20l%27ach%C3%A8vement%20des%20travaux
correct, feminine noun
- méthode de la constatation à l'achèvement des travaux 1, record 1, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20l%27ach%C3%A8vement%20des%20travaux
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des produits selon laquelle ceux-ci ne sont constatés que lorsque la vente des biens ou la prestation des services faisant l'objet du contrat est achevée ou virtuellement terminée. 1, record 1, French, - m%C3%A9thode%20de%20l%27ach%C3%A8vement%20des%20travaux
Record number: 1, Textual support number: 1 OBS
En cours d'exécution du contrat, les coûts des travaux et les montants facturés à leur égard sont comptabilisés au bilan, mais on ne constate aucune charge, aucun produit ni aucun bénéfice au cours des exercices intermédiaires couvrant la période des travaux. 1, record 1, French, - m%C3%A9thode%20de%20l%27ach%C3%A8vement%20des%20travaux
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2006-10-05
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- completion of production basis
1, record 2, English, completion%20of%20production%20basis
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- market price method 1, record 2, English, market%20price%20method
correct
- production method of revenue recognition 1, record 2, English, production%20method%20of%20revenue%20recognition
correct
- revenue recognition at completion of production 1, record 2, English, revenue%20recognition%20at%20completion%20of%20production
correct
- production basis of revenue recognition 2, record 2, English, production%20basis%20of%20revenue%20recognition
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A method which accords revenue recognition to the production of goods rather than their sale. 2, record 2, English, - completion%20of%20production%20basis
Record number: 2, Textual support number: 1 OBS
It can be used if the produced items have stable and determinable market prices, and costs to market them are not material. Examples are precious metals and some agricultural commodities having a ready market. 2, record 2, English, - completion%20of%20production%20basis
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- comptabilisation à l’achèvement de la production
1, record 2, French, comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20de%20la%20production
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- constatation à l’achèvement de la production 1, record 2, French, constatation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20de%20la%20production
correct, feminine noun
- constatation à la fin du processus de production 1, record 2, French, constatation%20%C3%A0%20la%20fin%20du%20processus%20de%20production
correct, feminine noun
- méthode de la constatation à l'achèvement de la production 1, record 2, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20l%27ach%C3%A8vement%20de%20la%20production
correct, feminine noun
- méthode de la constatation à la fin du processus de production 1, record 2, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20la%20fin%20du%20processus%20de%20production
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode qui consiste à comptabiliser un produit dès que le processus de production du bien est achevé et ce, même si le bien n'est pas encore vendu ou livré. 1, record 2, French, - comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20de%20la%20production
Record number: 2, Textual support number: 1 OBS
D'application généralement restreinte, cette méthode de comptabilisation des produits peut convenir dans certaines circonstances, par exemple dans les secteurs des métaux précieux et des produits agricoles, qui occupent des marchés où les prix sont préétablis, les unités interchangeables et les frais de mise sur le marché relativement peu importants. 1, record 2, French, - comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20de%20la%20production
Record 2, Key term(s)
- constatation à la production
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2006-08-22
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- completed performance method
1, record 3, English, completed%20performance%20method
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- comptabilisation à l’achèvement des travaux
1, record 3, French, comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- constatation à l’achèvement des travaux 1, record 3, French, constatation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
correct, feminine noun
- méthode de l'achèvement des travaux 1, record 3, French, m%C3%A9thode%20de%20l%27ach%C3%A8vement%20des%20travaux
correct, feminine noun
- méthode de l'achèvement 1, record 3, French, m%C3%A9thode%20de%20l%27ach%C3%A8vement
correct, feminine noun
- comptabilisation à l’achèvement 1, record 3, French, comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement
correct, feminine noun
- méthode à l'achèvement 1, record 3, French, m%C3%A9thode%20%C3%A0%20l%27ach%C3%A8vement
correct, feminine noun
- méthode de la constatation à l'achèvement des travaux 1, record 3, French, m%C3%A9thode%20de%20la%20constatation%20%C3%A0%20l%27ach%C3%A8vement%20des%20travaux
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode de comptabilisation des produits découlant de la prestation de services lorsque l'exécution réside dans la réalisation de plusieurs actes et que le dernier de ceux-ci est crucial au point que l'on ne puisse considérer le service comme fourni et le produit comme réalisé tant que cette dernière partie des travaux n'a pas été accomplie. 1, record 3, French, - comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
Record number: 3, Textual support number: 1 OBS
La méthode de la comptabilisation à l'achèvement des travaux s'applique également lorsque l'exécution de la prestation réside dans la réalisation d'un seul acte, auquel cas elle se confond avec la «méthode de la comptabilisation à l'exécution de la prestation», ou encore lorsqu'on ne peut raisonnablement estimer le degré d'avancement des travaux. 1, record 3, French, - comptabilisation%20%C3%A0%20l%26rsquo%3Bach%C3%A8vement%20des%20travaux
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1987-03-06
Record 4, English
Record 4, Subject field(s)
- Accounting
Record 4, Main entry term, English
- completion-of-production basis
1, record 4, English, completion%2Dof%2Dproduction%20basis
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Ten respondents agreed that, in the mining and agricultural industries, it is appropriate to recognize revenue on completion of production ... Nine respondents ... did not agree that the completion-of-production basis of revenue recognition was acceptable. 1, record 4, English, - completion%2Dof%2Dproduction%20basis
Record 4, French
Record 4, Domaine(s)
- Comptabilité
Record 4, Main entry term, French
- méthode de l'achèvement de la production
1, record 4, French, m%C3%A9thode%20de%20l%27ach%C3%A8vement%20de%20la%20production
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record 4, Spanish
Record 4, Textual support, Spanish
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