TERMIUM Plus®

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METHODE COMPTABILISATION LIVRAISON [1 record]

Record 1 2006-08-22

English

Subject field(s)
  • Financial Accounting
DEF

A method of accounting under which revenue is recognized when a sale (or delivery) is made.

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode généralement en usage qui consiste à comptabiliser les produits provenant de la vente de biens ou, par extension, de la prestation de services à la date de la livraison du bien vendu ou de l'exécution de la prestation.

Key term(s)
  • méthode de la constatation à la livraison

Spanish

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