TERMIUM Plus®

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

SOUS-VALEUR [1 record]

Record 1 2008-03-10

English

Subject field(s)
  • Financial Accounting
  • Auditing (Accounting)
  • Government Accounting
DEF

The excess of the book value or fair value of the proportionate interest in the net assets of an acquired limited company over the price paid by the acquiring corporation, at the date of acquisition.

French

Domaine(s)
  • Comptabilité générale
  • Vérification (Comptabilité)
  • Comptabilité publique
DEF

Excédent, pour l'entité contrôlante (le plus souvent une société mère), de la juste valeur attribuée à sa quote-part des éléments identifiables de l'actif net de l'entité contrôlée (ou filiale) à la date de prise de participation sur le coût d'acquisition des actions qu'elle détient dans cette dernière.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Verificación (Contabilidad)
  • Contabilidad pública
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