TERMIUM Plus®

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

BEST-ESTIMATE ASSUMPTIONS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-11-08

English

Subject field(s)
  • Financial Accounting
CONT

Pension expense is to comprise normal cost, computed using a specified accrued benefit actuarial cost method, and based on management's best-estimate assumptions.

OBS

best-estimate assumptions; best estimate assumptions: terms usually used in plural.

Key term(s)
  • best estimate assumption
  • most-probable assumption
  • most-probable assumptions

French

Domaine(s)
  • Comptabilité générale
DEF

Dans les évaluations servant à des fins comptables, ensemble des hypothèses basées sur le jugement de la direction quant à l'ensemble des faits les plus susceptibles de se réaliser dans l'avenir.

OBS

hypothèses les plus probables; hypothèses les plus plausibles : termes habituellement utilisés au pluriel.

Key term(s)
  • hypothèse la plus probable
  • hypothèse la plus plausible

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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