TERMIUM Plus®

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

VALEUR NON COMPTABILISEE [1 record]

Record 1 1994-12-14

English

Subject field(s)
  • Accounting
CONT

... a capital asset recorded at historical cost may have an unrecorded value that will offset part of the liability at the time of cleanup or disposal.

French

Domaine(s)
  • Comptabilité
CONT

[...] une immobilisation comptabilisée au coût d'origine peut avoir une valeur non comptabilisée qui compensera en partie le passif qui apparaîtra au moment du nettoyage ou de la cession.

Spanish

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