TERMIUM Plus®

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

PRESENT CAPITALIZED VALUE [1 record]

Record 1 2004-09-24

English

Subject field(s)
  • Financial Accounting
OBS

The way to arrive at any asset's present discounted value is straightforward. (...) evaluate the present worth of each part of the stream of future receipts, giving due allowance for the discounting required by its payment date. Then simply add together all the separate present discounted values. Thus we have arrived at the asset's capitalized market value, or what is called its "present discounted value".

French

Domaine(s)
  • Comptabilité générale

Spanish

Campo(s) temático(s)
  • Contabilidad general
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