TERMIUM Plus®

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AVAILABLE-FOR-SALE SECURITY [1 record]

Record 1 2011-11-17

English

Subject field(s)
  • Stock Exchange
  • Investment
  • Financial Accounting

French

Domaine(s)
  • Bourse
  • Investissements et placements
  • Comptabilité générale
DEF

Titre qu'on ne détient pas principalement dans le but de le vendre dans un délai relativement court, mais qu'on n'a pas non plus l'intention ferme de détenir jusqu'à son échéance.

OBS

Le terme «titre disponible à la vente» est celui qui est utilisé dans la version française de la norme comptable internationale IAS 39 sur les instruments financiers.

Spanish

Save record 1

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