TERMIUM Plus®

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

TAUX COMPTABLE REVENU [1 record]

Record 1 1999-08-04

English

Subject field(s)
  • Financial Accounting
CONT

We define the average return on book value as the average forecasted profits from a project after depreciation and taxes divided by the average book value of the investment. This measure is then compared to book return for the firm as a whole, or to book rate of return for the industry.

French

Domaine(s)
  • Comptabilité générale

Spanish

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