TERMIUM Plus®

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1999-04-28

English

Subject field(s)
  • Financial Accounting
OBS

Compare with «realized».

French

Domaine(s)
  • Comptabilité générale
DEF

Se dit d'une perte afférente à un élément d'actif (ou à un élément de passif) dont la valeur comptable est supérieure (ou inférieure) à sa valeur réelle.

OBS

En vertu du principe de prudence, une telle perte est généralement comptabilisée par anticipation, même si elle ne découle d'aucune opération avec un tiers, dès lors qu'il est probable qu'elle se matérialisera un jour.

Spanish

Save record 1

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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