TERMIUM Plus®

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METHOD EQUIVALENTS [2 records]

Record 1 2008-03-20

English

Subject field(s)
  • Financial Accounting
  • Finance
DEF

Method used to determine the dilution of convertible securities that are not common stock equivalents entering into the computation of fully diluted earnings per share.

OBS

The [if-converted] method assumes convertible securities are converted at the beginning of the year or at issuance date, if later.

French

Domaine(s)
  • Comptabilité générale
  • Finances
DEF

Méthode de calcul des chiffres de résultat par action, qui repose sur l'hypothèse que la conversion des titres convertibles a eu lieu au début de la période considérée ou à la date d'émission des titres convertibles si ceux-ci ont été émis au cours de la période.

Spanish

Save record 1

Record 2 2001-05-30

English

Subject field(s)
  • Forestry Operations
  • Transport of Wood
  • Overhead Cableways
DEF

A skyline having one or more intermediate supports.

CONT

Skyline(cable) logging : A method of powered cable logging in which a heavy cable, the skyline... is stretched between two spar-trees or their equivalents... Intermediate-support spars, used for long operating distances, give a multi-span skyline.

French

Domaine(s)
  • Exploitation forestière
  • Transport du bois
  • Transporteurs aériens sur câbles
DEF

Câble-grue muni d'un ou plusieurs arbres-pylônes intermédiaires.

Spanish

Save record 2

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