TERMIUM Plus®

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

biological asset [1 record]

Record 1 2012-09-27

English

Subject field(s)
  • Agricultural Economics
DEF

A living animal, tree or plant whose value on a farming business's financial statements is determined before any transformation or before harvest, in accordance with the applicable accounting standards.

OBS

Biological assets include farm animals before they are slaughtered as well as trees, plants and bushes before harvest production.

OBS

biological asset: term and definition standardized by the Canadian Capability-Based Planning Terminology Committee and the Translation Bureau.

French

Domaine(s)
  • Économie agricole
DEF

Animal, arbre ou plante vivants dont la valeur comptabilisée dans les états financiers d'une exploitation agricole est déterminée avant toute transformation biologique ou toute production agricole, conformément aux normes comptables applicables.

OBS

Les animaux de la ferme avant leur abattage ainsi que les arbres, les plantes et les arbustes avant la production de récolte sont des exemples d'actifs biologiques.

OBS

actif biologique : terme et définition normalisés par le Comité de terminologie de la planification axée sur les capacités au Canada et le Bureau de la traduction.

Spanish

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