TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

BEST ESTIMATE ASSUMPTION [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-08

English

Subject field(s)
  • Financial Accounting
CONT

Pension expense is to comprise normal cost, computed using a specified accrued benefit actuarial cost method, and based on management's best-estimate assumptions.

OBS

best-estimate assumptions; best estimate assumptions: terms usually used in plural.

Key term(s)
  • best estimate assumption
  • most-probable assumption
  • most-probable assumptions

French

Domaine(s)
  • Comptabilité générale
DEF

Dans les évaluations servant à des fins comptables, ensemble des hypothèses basées sur le jugement de la direction quant à l'ensemble des faits les plus susceptibles de se réaliser dans l'avenir.

OBS

hypothèses les plus probables; hypothèses les plus plausibles : termes habituellement utilisés au pluriel.

Key term(s)
  • hypothèse la plus probable
  • hypothèse la plus plausible

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: