TERMIUM Plus®

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

COST METHOD LONG-TERM INVESTMENTS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-06-16

English

Subject field(s)
  • Accounting
DEF

Accounting for an investment in the capital stock of another company where the investment is shown at acquisition cost, and only dividends declared are treated as revenue.

OBS

Generally, the method is used for long-term equity investments of less than 20% of an investee's outstanding voting stock.

OBS

Compare to "equity method" and "market value method".

French

Domaine(s)
  • Comptabilité
DEF

Méthode de comptabilisation des placements à long terme qui consiste essentiellement à comptabiliser l'investissement au coût d'acquisition et à n'en constater les produits que dans la mesure où ils sont reçus ou exigibles.

Spanish

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

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