TERMIUM Plus®

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GAIN THEORIQUE [1 record]

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)
  • Financial Accounting
Key term(s)
  • imputed earning

French

Domaine(s)
  • Comptabilité générale
DEF

Profits susceptibles de découler d'une opération hypothétique.

OBS

Ainsi, dans le calcul du bénéfice dilué par action, on ajoute au bénéfice net les produits financiers que l'entreprise tirerait des fonds que la levée des options et l'exercice des droits de souscription ou des droits d'achat lui procureraient.

Key term(s)
  • gain théorique
  • profit théorique

Spanish

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