TERMIUM Plus®

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

REALIZABLE VALUE [2 records]

Record 1 2003-08-21

English

Subject field(s)
  • Financial Accounting
  • Government Accounting

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
DEF

Valeur marchande d'un bien, d'un article en stock, c'est-à-dire le prix que l'on pourrait tirer de ce bien ou de cet article s'il faisait l'objet d'une vente au jour considéré.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Contabilidad pública
Save record 1

Record 2 2003-08-21

English

Subject field(s)
  • Loans
CONT

Bonds held for investment should be recorded at cost adjusted from time to time to recognize permanent impairment in their net realizable value. [Office of the Superintendent of Financial Institutions].

French

Domaine(s)
  • Prêts et emprunts
CONT

Les obligations détenues aux fins de placement doivent être consignées au prix coûtant, lequel doit être ajusté à l'occasion pour tenir compte d'une carence permanente de leur valeur réalisable nette. [Bureau du surintendant des institutions financières].

Spanish

Campo(s) temático(s)
  • Préstamos
Save record 2

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