TERMIUM Plus®

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

ACTUARIAL VALUATION METHOD [1 record]

Record 1 2016-03-07

English

Subject field(s)
  • Accounting
DEF

An actuarial technique used for determining the cost of providing pension plan benefits and the allocation of such costs to specific time periods.

French

Domaine(s)
  • Comptabilité
DEF

Technique qu'utilise un actuaire pour déterminer, d'une part, la valeur actuarielle des engagements d'un régime de retraite et, d'autre part, la façon de répartir cette valeur sur un nombre donné de périodes.

OBS

Terme recommandé et en instance de normalisation par l'OLF.

Spanish

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