BUSINESS AND COMPETITION|accounting
- díscríobh Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- Abschreibung | Ausbuchung
- de
- Sainmhíniú Entfernung eines Vermögenswertes aus der Bilanz Tagairt "Council-DE in Anl. an Deloitte > IAS Plus (6.8.2021)"
- write-off | write off | writeoff
- en
- Sainmhíniú cancellation of an amount from an account Tagairt "COM-Terminology Coordination, based on: ""write-off"". Oxford English Dictionary, http://www.oed.com/view/Entry/230756 [7.7.2016]"
- Nóta "This has the effect of derecognising (removing) the asset, in whole or in part (see also partial write-off), in the entity's accounts (balance sheet). It also involves the entity incurring an expense (reflected in the profit and loss account). Examples of assets that may be written off include receivables (e.g. loans the entity has made that will not be repaid) and physical inventory that has been lost or stolen or become worthless."
- passation par pertes et profits | passage en pertes et profits | passation par profits et pertes | écriture d'annulation
- fr
- Sainmhíniú radiation au sein du bilan d'une somme exigible qui est non réglée et considérée comme irrécouvrable Tagairt "Conseil-FR, d'après le site du FMI eLibrary, ""Statistiques bancaires internationales du Fonds"", Fond monétaire international, 1986, ISBN 9781557751140"