TERMIUM Plus®

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

NET REALIZABLE VALUE METHOD [1 record]

Record 1 2009-05-01

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode qui consiste à évaluer certains biens (par exemple un produit comestible ou un métal) au prix de vente (généralement le cours déterminé sur un marché organisé) diminué des frais d'achèvement et de mise en vente.

OBS

Cette méthode n'est généralement pas admise, sauf dans des situations particulières.

Spanish

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