TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CURRENT VALUE ACCOUNTING [1 record]
Record 1 - internal organization data 2010-07-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- current value accounting
1, record 1, English, current%20value%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fair value accounting 2, record 1, English, fair%20value%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Method of accounting in which financial statement elements are measured at current prices as of the date of the balance sheet rather than at their historical cost. 3, record 1, English, - current%20value%20accounting
Record number: 1, Textual support number: 1 OBS
The measurement basis may be, for example, current cost, reproduction cost, replacement cost, resale price or present value of future cash flows. 3, record 1, English, - current%20value%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- comptabilité à la valeur actuelle
1, record 1, French, comptabilit%C3%A9%20%C3%A0%20la%20valeur%20actuelle
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité en valeurs actuelles 1, record 1, French, comptabilit%C3%A9%20en%20valeurs%20actuelles
correct, feminine noun
- comptabilité à la juste valeur 1, record 1, French, comptabilit%C3%A9%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
[...] comptabilité qui consiste à établir la valeur des postes des états financiers en fonction des valeurs actuelles ou des justes valeurs de marché plutôt que des valeurs historiques. 1, record 1, French, - comptabilit%C3%A9%20%C3%A0%20la%20valeur%20actuelle
Record number: 1, Textual support number: 1 CONT
Il existe essentiellement deux méthodes de comptabilité à la valeur actuelle : l'une est fondée sur les valeurs d'entrée actuelles, soit la comptabilité au coût actuel (CCA) [...] l'autre est fondée sur les valeurs de sortie actuelles, soit la comptabilité à la valeur de réalisation actuelle [...] 1, record 1, French, - comptabilit%C3%A9%20%C3%A0%20la%20valeur%20actuelle
Record 1, Spanish
Record 1, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: