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PASSATION DIRECTE CHARGES [1 record]

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Alphabetical list of terms

Record 1 1996-11-19

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à n'imputer une charge à l'exercice que si l'entité a effectivement subi une perte (créance irrécouvrable) ou engagé réellement une dépense (travaux résultant d'une garantie.

OBS

Cette méthode porte parfois le nom de «(méthode de la) radiation directe des créances irrécouvrables» lorsqu'elle est appliquée aux pertes définitives sur créances.

Spanish

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