TERMIUM Plus®

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

VALEUR SORTIE ACTUELLE [1 record]

Record 1 2010-06-09

English

Subject field(s)
  • Accounting
  • Market Prices
DEF

The amount of cash or cash equivalent that could be currently obtained by selling an asset in orderly liquidation or by the cash outlay that would be currently required to eliminate a liability.

French

Domaine(s)
  • Comptabilité
  • Prix (Commercialisation)
DEF

Valeur de marché qui correspond à la somme que l'on pourrait retirer de la vente immédiate d'un bien ou, dans le cas d'une dette, à la somme qu'il serait nécessaire de débourser pour un remboursement immédiat.

OBS

Le prix de sortie actuel d'un bien est le plus souvent déterminé sur la base de sa valeur de réalisation nette.

Spanish

Campo(s) temático(s)
  • Contabilidad
  • Precios (Comercialización)
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