TERMIUM Plus®

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

on a moving-average market basis [1 record]

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Record 1 1987-12-11

English

Subject field(s)
  • Accounting
CONT

The study group ... proposed that equity portfolio investments be carried on the balance sheet at market value, with realized and unrealized gains and losses being recognized in income on a moving-average market basis.

French

Domaine(s)
  • Comptabilité

Spanish

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