TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FAIR VALUE METHOD [1 record]
Record 1 - internal organization data 2010-09-29
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- fair value method
1, record 1, English, fair%20value%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- market value method 2, record 1, English, market%20value%20method
correct
- market value accounting 3, record 1, English, market%20value%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[An] accounting system based on the market value of a company's assets and liabilities, as opposed to the value according to generally accepted accounting principles that normally tend to be more conservative and take into account the lower of market value and cost. 4, record 1, English, - fair%20value%20method
Record number: 1, Textual support number: 1 OBS
market value method: definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial 5, record 1, English, - fair%20value%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- comptabilisation à la juste valeur
1, record 1, French, comptabilisation%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilisation à la valeur de marché 1, record 1, French, comptabilisation%20%C3%A0%20la%20valeur%20de%20march%C3%A9
correct, feminine noun
- méthode de comptabilisation à la juste valeur 1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
- méthode de comptabilisation à la valeur de marché 1, record 1, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20la%20valeur%20de%20march%C3%A9
correct, feminine noun
- méthode de la juste valeur 1, record 1, French, m%C3%A9thode%20de%20la%20juste%20valeur
correct, feminine noun
- méthode de la valeur de marché 1, record 1, French, m%C3%A9thode%20de%20la%20valeur%20de%20march%C3%A9
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode selon laquelle un actif, par exemple un portefeuille de placements, est comptabilisé à sa juste valeur à la date de clôture de la période. 1, record 1, French, - comptabilisation%20%C3%A0%20la%20juste%20valeur
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, l'actif est initialement constaté à son coût d'acquisition, et celui-ci est augmenté ou diminué par la suite pour tenir compte des variations de la juste valeur. Ces variations sont soit incluses dans le résultat net de l'exercice au cours duquel elles se produisent, soit comptabilisées directement en capitaux propres, selon le cas. 1, record 1, French, - comptabilisation%20%C3%A0%20la%20juste%20valeur
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- contabilidad a valor de mercado
1, record 1, Spanish, contabilidad%20a%20valor%20de%20mercado
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Contabilidad basada en el valor según el mercado del activo y del pasivo de la empresa, por diferencia al valor de acuerdo con principios de contabilidad generalmente aceptados que, en general, tienden a ser más conservadores y a tener en cuenta el inferior entre el valor de mercado y el de coste. 1, record 1, Spanish, - contabilidad%20a%20valor%20de%20mercado
Record number: 1, Textual support number: 1 OBS
contabilidad a valor de mercado: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - contabilidad%20a%20valor%20de%20mercado
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