TERMIUM Plus®

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

GOING CONCERN VALUATION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-10

English

Subject field(s)
  • Actuarial Practice
  • Auditing (Accounting)
DEF

A valuation of the assets and liabilities of a plan using methods and actuarial assumptions that are in accordance with generally accepted actuarial principles for the valuation of a plan that is not expected to be terminated or wound up.

French

Domaine(s)
  • Actuariat
  • Vérification (Comptabilité)
DEF

Évaluation de l'actif et du passif d'un régime, selon des méthodes et hypothèses actuarielles conformes aux principes actuariels généralement acceptés pour l'évaluation d'un régime qui n'est pas destiné à faire l'objet d'une cessation ou d'une liquidation.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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