TERMIUM Plus®

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discount on notes receivable or payable [1 record]

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Record 1 1998-08-06

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Excédent de la valeur nominale d'un effet de commerce non échu sur sa valeur actualisée à la date où il a été acquis. Cet excédent est attribuable au fait que le taux d'intérêt effectif était plus élevé que le taux d'intérêt nominal à cette même date, c'est-à-dire que l'effet a été échangé à escompte.

Spanish

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