TERMIUM Plus®

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

MID-YEAR DISCOUNTING [1 record]

Record 1 2006-07-14

English

Subject field(s)
  • Corporate Economics
DEF

A convention used in the Discounted Future Earnings Method that reflects economic benefits being generated at midyear, approximating the effect of economic benefits being generated evenly throughout the year.

French

Domaine(s)
  • Économie de l'entreprise
DEF

En évaluation d'entreprises, convention appliquée dans le cadre de la méthode des bénéfices futurs actualisés, selon laquelle le niveau des avantages économiques générés au milieu de l'exercice est représentatif des avantages économiques qui devraient être générés tout au long de l'exercice.

Spanish

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