TERMIUM Plus®

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

EXCHANGE PRICE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1994-12-01

English

Subject field(s)
  • Accounting
CONT

Under historical cost accounting, a transaction is recorded at the exchange price (cost) on the basis that the exchange price represents evidence of "fair value."

French

Domaine(s)
  • Comptabilité
CONT

Suivant la comptabilité au coût d'origine, une opération est comptabilisée au prix d'échange (coût), le prix d'échange étant considéré comme une indication de la «juste valeur».

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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