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décomptabilisation

English translation: derecognition or discontinuing recognition


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:décomptabilisation
English translation:derecognition or discontinuing recognition
Entered by: Amy Grieve
Options:
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- Include in personal glossary

12:35 Jul 13, 2007
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: décomptabilisation
Décomptabilisation des actifs et passifs financiers.
Un passif financier est décomptabilisé lorsque l'obligation liée au passif est éteinte, annulée ou arrivée a expiration.
Amy Grieve
Local time: 16:45
derecognition or discontinuing recognition
Explanation:
According to the Louis Ménard's "Dictionnaire de la comptabilité et de la gestion financière" (EN-FR)
Definition: Action de retirer du bilan la totalité ou une partie d'un actif ou d'un passif qui y figure.
Have a good afternoon!
Cheers,
Catherine

Selected response from:

Catherine Piéret
Local time: 17:45
Grading comment
Thanks for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1derecognition or discontinuing recognition
Catherine Piéret
3 +1to write-off
juliebarba


Discussion entries: 5





  

Answers


8 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
derecognition or discontinuing recognition


Explanation:
According to the Louis Ménard's "Dictionnaire de la comptabilité et de la gestion financière" (EN-FR)
Definition: Action de retirer du bilan la totalité ou une partie d'un actif ou d'un passif qui y figure.
Have a good afternoon!
Cheers,
Catherine



Catherine Piéret
Local time: 17:45
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 4
Grading comment
Thanks for your help!

Peer comments on this answer (and responses from the answerer)
agree  writeaway: http://www.frc.org.uk/asb/technical/projects/project0045.htm... although never agree with 5 CL
6 mins
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12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
to write-off


Explanation:
http://www.answers.com/topic/write-off?cat=biz-fin

--------------------------------------------------
Note added at 13 mins (2007-07-13 12:48:53 GMT)
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write-off (rīt'ôf', -ŏf')
n. Accounting.
sorry, from the above link:

A cancellation of an item in account books.
The amount canceled or lost.
A reduction or depreciation of the entered value of an item.


juliebarba
United Kingdom
Local time: 16:45
Works in field
Native speaker of: English
PRO pts in category: 27

Peer comments on this answer (and responses from the answerer)
agree  bohy
1 hr
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