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PRIX ECHANGE [1 record]

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Alphabetical list of terms

Record 1 1994-12-01

English

Subject field(s)
  • Accounting
CONT

Under historical cost accounting, a transaction is recorded at the exchange price (cost) on the basis that the exchange price represents evidence of "fair value."

French

Domaine(s)
  • Comptabilité
CONT

Suivant la comptabilité au coût d'origine, une opération est comptabilisée au prix d'échange (coût), le prix d'échange étant considéré comme une indication de la «juste valeur».

Spanish

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