TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
VALUATION [7 records]
Record 1 - internal organization data 2007-05-01
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- valuation assertion
1, record 1, English, valuation%20assertion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- assertion about valuation 1, record 1, English, assertion%20about%20valuation
correct
- valuation 1, record 1, English, valuation
correct
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assertion relative à l'évaluation
1, record 1, French, assertion%20relative%20%C3%A0%20l%27%C3%A9valuation
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- évaluation 1, record 1, French, %C3%A9valuation
correct, feminine noun
- valeur 1, record 1, French, valeur
correct, feminine noun
- assertion relative à la valeur 1, record 1, French, assertion%20relative%20%C3%A0%20la%20valeur
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
L'une des assertions contenues dans les états financiers dont l'auditeur cherche à confirmer la validité, à savoir que chaque actif ou passif porté au bilan a été inscrit dans les comptes à une valeur appropriée. 1, record 1, French, - assertion%20relative%20%C3%A0%20l%27%C3%A9valuation
Record number: 1, Textual support number: 1 OBS
L'assertion relative à l'évaluation laisse entendre, que les ventes et les comptes clients sont correctement chiffrés et que la provision pour créances douteuses (ou réduction de valeur sur créances douteuses) est adéquate. 1, record 1, French, - assertion%20relative%20%C3%A0%20l%27%C3%A9valuation
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2004-07-14
Record 2, English
Record 2, Subject field(s)
- Customs and Excise
- Foreign Trade
Record 2, Main entry term, English
- customs valuation
1, record 2, English, customs%20valuation
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- valuation 1, record 2, English, valuation
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The appraisal of the value of imported goods by customs officials for the purpose of determining the amount of duty payable. 2, record 2, English, - customs%20valuation
Record 2, Key term(s)
- valuation for customs purposes
Record 2, French
Record 2, Domaine(s)
- Douanes et accise
- Commerce extérieur
Record 2, Main entry term, French
- évaluation en douane
1, record 2, French, %C3%A9valuation%20en%20douane
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Détermination par les fonctionnaires des douanes de la valeur des marchandises importées afin de fixer le montant des droits exigibles. 2, record 2, French, - %C3%A9valuation%20en%20douane
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Aduana e impuestos internos
- Comercio exterior
Record 2, Main entry term, Spanish
- valoración en aduana
1, record 2, Spanish, valoraci%C3%B3n%20en%20aduana
correct, feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- valoración aduanera 2, record 2, Spanish, valoraci%C3%B3n%20aduanera
correct, feminine noun
- valoración en aduanas 3, record 2, Spanish, valoraci%C3%B3n%20en%20aduanas
correct, feminine noun
- aforo aduanero 3, record 2, Spanish, aforo%20aduanero
correct, masculine noun
- avalúo de aduana 3, record 2, Spanish, aval%C3%BAo%20de%20aduana
correct, masculine noun
- aforo 4, record 2, Spanish, aforo
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Operación de reconocimiento de mercaderías y unificación de su naturaleza, valor, peso, medida, clasificación, y determinación de los derechos e impuestos que le son aplicables. 5, record 2, Spanish, - valoraci%C3%B3n%20en%20aduana
Record 2, Key term(s)
- prácticas de avalúo aduanero
- prácticas de avalúo de aduana
Record 3 - internal organization data 2001-05-23
Record 3, English
Record 3, Subject field(s)
- Insurance
Record 3, Main entry term, English
- valuation
1, record 3, English, valuation
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
An estimate or act of processing of value. This will frequently be done through the process of an appraisal. 2, record 3, English, - valuation
Record 3, French
Record 3, Domaine(s)
- Assurances
Record 3, Main entry term, French
- évaluation
1, record 3, French, %C3%A9valuation
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- estimation 2, record 3, French, estimation
correct, feminine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Seguros
Record 3, Main entry term, Spanish
- justiprecio
1, record 3, Spanish, justiprecio
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Tasación o valoración de una cosa, generalmente efectuada por peritos. 1, record 3, Spanish, - justiprecio
Record 4 - internal organization data 1998-09-29
Record 4, English
Record 4, Subject field(s)
- Amalgamation and Partnerships (Finance)
- Financial and Budgetary Management
Record 4, Main entry term, English
- valuation of a company
1, record 4, English, valuation%20of%20a%20company
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- valuation 2, record 4, English, valuation
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
The valuation of a company ... is a highly subjective process. ... While there are many techniques for valuing a given concern, the classic approaches are: (1) valuation based primarily upon the assets and liabilities of a company; (2) valuation based upon the earnings of a company; and (3) the "gut feeling" of a seller. 1, record 4, English, - valuation%20of%20a%20company
Record number: 4, Textual support number: 1 OBS
Valuation is the key element in appraising a merger ... 3, record 4, English, - valuation%20of%20a%20company
Record 4, Key term(s)
- company valuation
Record 4, French
Record 4, Domaine(s)
- Fusion, absorption et coparticipation (Finances)
- Gestion budgétaire et financière
Record 4, Main entry term, French
- évaluation de l'entreprise
1, record 4, French, %C3%A9valuation%20de%20l%27entreprise
correct, feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Expertise des éléments physiques et incorporels de l'entreprise, estimation de sa capacité bénéficiaire, utiles pour réaliser un diagnostic et fixer une valeur en vue de cession, fusion, scission, vente, etc. 1, record 4, French, - %C3%A9valuation%20de%20l%27entreprise
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1993-03-31
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
- Government Accounting
Record 5, Main entry term, English
- valuation
1, record 5, English, valuation
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The assertion that an asset or liability is recorded at an appropriate carrying value. 1, record 5, English, - valuation
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
- Comptabilité publique
Record 5, Main entry term, French
- valeur
1, record 5, French, valeur
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Assertion selon laquelle l'élément d'actif ou de passif est porté aux comptes à une valeur appropriée. 1, record 5, French, - valeur
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1989-12-08
Record 6, English
Record 6, Subject field(s)
- Artificial Intelligence
Record 6, Main entry term, English
- valuation
1, record 6, English, valuation
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Intelligence artificielle
Record 6, Main entry term, French
- valuation
1, record 6, French, valuation
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Assignation de valeurs d'attributs, ou de valeurs de vérité aux constantes propositionnelles. 1, record 6, French, - valuation
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1988-03-11
Record 7, English
Record 7, Subject field(s)
- Taxation
Record 7, Main entry term, English
- valuation
1, record 7, English, valuation
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Source: Income Tax Regulations, S. 2405(3). 2, record 7, English, - valuation
Record 7, French
Record 7, Domaine(s)
- Fiscalité
Record 7, Main entry term, French
- valeur
1, record 7, French, valeur
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Source : Règlements de l'impôt sur le revenu, art. 2405(3). 2, record 7, French, - valeur
Record 7, Spanish
Record 7, Textual support, Spanish
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