TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPTABILISATION PARTICIPATIONS VALEUR CONSOLIDATION [1 record]
Record 1 - internal organization data 2008-02-18
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- equity accounting
1, record 1, English, equity%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- equity method 2, record 1, English, equity%20method
correct
- equity method of accounting 3, record 1, English, equity%20method%20of%20accounting
correct
- equity accounting method 4, record 1, English, equity%20accounting%20method
correct
- consolidated method of accounting 5, record 1, English, consolidated%20method%20of%20accounting
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A basis of accounting for long-term intercorporate investments whereby the investment is initially recorded at cost and the carrying value adjusted thereafter to show the investor's pro rata share of the post-acquisition earnings or losses of the investee computed on a consolidated basis; dividends received reduce the recorded carrying value of the investment. 6, record 1, English, - equity%20accounting
Record number: 1, Textual support number: 1 OBS
Compare to "cost method" "cost method for long-term investments" and "market (value) method". 7, record 1, English, - equity%20accounting
Record number: 1, Textual support number: 2 OBS
equity method: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 8, record 1, English, - equity%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la mise en équivalence
1, record 1, French, m%C3%A9thode%20de%20la%20mise%20en%20%C3%A9quivalence
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilisation à la valeur de consolidation 2, record 1, French, comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- méthode de la comptabilisation à la valeur de consolidation 3, record 1, French, m%C3%A9thode%20de%20la%20comptabilisation%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- méthode de la comptabilisation des participations à la valeur de consolidation 4, record 1, French, m%C3%A9thode%20de%20la%20comptabilisation%20des%20participations%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
- comptabilisation des participations à la valeur de consolidation 4, record 1, French, comptabilisation%20des%20participations%20%C3%A0%20la%20valeur%20de%20consolidation
correct, feminine noun, Canada
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation d’une participation en vertu de laquelle l’entité détentrice, exerçant une influence notable sur l’entité émettrice, enregistre sa participation au coût d’acquisition et, par la suite, augmente ou diminue ce montant pour tenir compte, dans la détermination de son résultat net, de sa quote-part des résultats enregistrés, après la prise de participation, par l’entité émettrice, compte tenu de toutes les régularisations qu’il y aurait lieu d’apporter à ces résultats si les états financiers (ou comptes) étaient consolidés. L’entité doit également déduire du montant de la participation sa quote-part des dividendes versés ou déclarés par l’entité émettrice. 1, record 1, French, - m%C3%A9thode%20de%20la%20mise%20en%20%C3%A9quivalence
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
Record 1, Main entry term, Spanish
- puesta en equivalencia
1, record 1, Spanish, puesta%20en%20equivalencia
correct, feminine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- método de participación 2, record 1, Spanish, m%C3%A9todo%20de%20participaci%C3%B3n
correct, masculine noun, Latin America
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Adecuación periódica del valor en que se contabiliza la inversión de una sociedad matriz en una subsidiaria, teniendo en cuenta el neto patrimonial de la filial y no el coste de adquisición de la inversión. 1, record 1, Spanish, - puesta%20en%20equivalencia
Record number: 1, Textual support number: 1 OBS
puesta en equivalencia: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - puesta%20en%20equivalencia
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
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: