TERMIUM Plus®

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

fair value increment [1 record]

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Record 1 2010-09-29

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Écart résultant d'une acquisition d'entreprise lorsque la part de l'acquéreur dans les valeurs attribuées aux éléments identifiables de l'actif acquis et du passif pris en charge, établie selon la juste valeur de ces éléments à la date d'acquisition, excède leur valeur comptable qui figure dans les comptes de l'entreprise acquise à la même date.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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