TERMIUM Plus®

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

VALEUR ESTIMATIVE [3 records]

Record 1 2024-04-03

English

Subject field(s)
  • Law of Evidence

French

Domaine(s)
  • Droit de la preuve

Spanish

Campo(s) temático(s)
  • Derecho probatorio
Save record 1

Record 2 2015-04-23

English

Subject field(s)
  • Financial Accounting
  • Real Estate
  • Customs and Excise
DEF

Cost or value established by appraisal; as, cost of reproduction less observed depreciation.

CONT

... the valuation of fixed assets at appraised values is frowned on in the United States, but is common place in the United Kingdom, and certainly permissible, though less frequent, in Canada.

CONT

When appraisals have been recorded in the accounts, future accounting for the assets appraised is based on the appraised values in substitution for cost.

French

Domaine(s)
  • Comptabilité générale
  • Immobilier
  • Douanes et accise
DEF

Valeur découlant de la réévaluation par un «expert», d'éléments de l'actif ou du passif.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Bienes raíces
  • Aduana e impuestos internos
DEF

Costo o valor fijado por avalúo; como, por ejemplo, costo de reposición menos depreciación aplicada.

Save record 2

Record 3 2004-12-07

English

Subject field(s)
  • Insurance

French

Domaine(s)
  • Assurances

Spanish

Campo(s) temático(s)
  • Seguros
Save record 3

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