TERMIUM Plus®

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

PREMIUM AMORTIZATION METHOD [1 record]

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Record 1 2007-05-01

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Méthode utilisée pour amortir, sur la durée des obligations, l'excédent du prix d'émission ou du coût d'acquisition de celles-ci sur leur valeur nominale, soit par fractions égales sur la durée des obligations (méthode de l'amortissement linéaire), soit en fonction du taux d'intérêt effectif des obligations à la date d'émission ou d'acquisition (méthode des intérêts effectifs).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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