Gaois

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  1. BUSINESS AND COMPETITION|business organisation|business activity · BUSINESS AND COMPETITION|accounting|accounting

    #629626

    IATE #1487641
    soláthar in aghaidh fiach amhrasach Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Wertberichtigung für zweifelhafte Forderungen | Wertberichtigung für dubiose Forderungen
    de
    Definition "Korrekturposten auf der Passivseite der Handelsbilanz eines Unternehmens, der mit einem Ausfallrisiko behaftete (""zweifelhafte"", ""dubiose"") Forderungen abdeckt" Reference "Council-DE vgl. Rechnungswesen-Portal.de https://www.rechnungswesen-portal.de/Fachinfo/Umlaufvermoegen/Bewertung-von-Forderungen-aus-Lieferungen-und-Leistungen.html (14.9.18)"
    Comment "XREF: zweifelhafte Forderung IATE:1239458 im Bankwesen: Wertberichtigung für Kreditausfälle IATE:3573070"
    provisions for doubtful debts | allowance for doubtful debts | allowance for doubtful accounts | provision for bad debts | bad debt reserve | bad debt provision | reserve for bad debts | provision for doubtful debts | reserve for doubtful debts
    en
    Definition deduction from the 'debtors' (or 'accounts receivable') figure in the current assets section of a company's balance sheet to reflect the business's estimate of the likely percentage of its debtors that may go bad Reference Council-EN based on Cox, D. and Fardon, M., Accounting: the basics of financial and management accounting (Osborne Books, 1998), p. 55
    Comment "For the equivalent concept in banking to account for loans that may go bad, see (loan) loss allowance [ IATE:3573070 ]"
    provision pour dépréciation des comptes de tiers | provision pour créances douteuses | provision pour créances irrécouvrables | provision pour dépréciation des créances
    fr
    Definition compte de contrepartie où figurent les sommes que l'entité estime ne pas pouvoir recouvrer de ses clients et autres créances Reference Dictionnaire de la comptabilité et de la gestion financière, Louis Ménard, FCA et collaborateurs, 2e édition, Montréal, 2004 [25.1.2018]
    Comment "Pour le concept équivalent dans la comptabilité bancaire, voir correction de valeur pour pertes (attendues) [ IATE:3573070 ]"