TERMIUM Plus®

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

PRIX SORTIE [2 records]

Record 1 1998-09-18

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Somme que l'entité pourrait retirer de la vente d'un bien ou, par extension, valeur estimative des produits nets que l'entité est susceptible de retirer de l'utilisation de ce bien; somme nécessaire au règlement d'une dette.

OBS

Cette expression désigne, selon le cas, le prix de sortie actuel, la valeur de réalisation nette, la valeur de règlement, la valeur actualisée des rentrées nettes futures, etc.

Spanish

Save record 1

Record 2 1989-01-23

English

Subject field(s)
  • Market Prices
CONT

It is to be hoped that if separate disclosures are considered in future, it won't turn into a debate over whether holding gains for a particular enterprise should be based on changes in either entry (buying) or exit (selling) prices.

French

Domaine(s)
  • Prix (Commercialisation)

Spanish

Save record 2

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