TERMIUM Plus®

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

ESTIMATION ADJUSTMENT [1 record]

Record 1 1998-08-28

English

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

French

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

Dans la comptabilisation des coûts et obligations découlant d'un régime de retraite, révision du montant des obligations au titre des prestations constituées résultant des gains ou des pertes actuariels ou de la modification des hypothèses actuarielles.

Spanish

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