TERMIUM Plus®

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

ESTIMATION COMPTABLE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2015-02-05

English

Subject field(s)
  • Accounting
DEF

An approximation of a monetary amount in the absence of a precise means of measurement.

OBS

accounting estimate: This term is used for an amount measured at fair value where there is estimation uncertainty, as well as for other amounts that require estimation.

French

Domaine(s)
  • Comptabilité
DEF

Approximation d'une valeur monétaire en l'absence de moyen de mesure précis.

OBS

estimation comptable : Cette expression est employée à la fois pour les montants évalués en juste valeur pour lesquels il existe une incertitude et pour les autres montants nécessitant une estimation.

Spanish

Campo(s) temático(s)
  • Contabilidad
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