TERMIUM Plus®

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

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Record 1 2013-10-01

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Il se peut qu'une société rachète ses propres actions ou parts, soit à la Bourse pour stabiliser ou maintenir le cours, soit à des particuliers. Le rachat est fait dans le but de revendre à brève échéance les actions. Toutefois, si la possibilité de revente est absente, et si la détention des actions et parts propres est durable, il faut les enregistrer dans les "immobilisations financière".

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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