TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 OBS

The word [value] is commonly employed in accounting to describe the figure at which an asset or liability is carried in the accounts, even though the amount may be determined by a process which is not one of valuation in any ordinary sense.... Value as used in accounts signifies the amount at which an item is stated, in accordance with the accounting principles related to that item.... The word value should seldom if ever be used in accounting statements without a qualifying adjective.  2, fiche 1, Anglais, - value

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 OBS

The contributions by the government to cover deficiencies is based on two calculations : first, an actuarial review(...), and second, a quinquennial review(...) The estimated amount to be borne by the government is added to the liability account, and the offsetting cost is carried as an asset until it is written off to budgetary expenditure.  1, fiche 2, Anglais, - offsetting%20cost

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol