TERMIUM Plus®

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Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-01-14

English

Subject field(s)
  • Accounting
DEF

An increase in the value on an asset or a decrease in the amount of a liability arising from external influence occurring over a period of time.

French

Domaine(s)
  • Comptabilité
DEF

Profit résultant de l'augmentation de la valeur d'un bien (ou de la diminution de la valeur d'une dette) survenue au cours d'une période donnée et attribuable à la fluctuation des prix plutôt qu'aux mesures prises par le propriétaire de ce bien (ou le titulaire de la créance).

Key term(s)
  • plus value

Spanish

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