TERMIUM Plus®

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

intangible fixed assets [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2003-04-24

English

Subject field(s)
  • Financial Accounting
CONT

Under US GAAP, goodwill would be capitalised as an intangible fixed asset or, in the case of associates, as part of the carrying value of the associate and amortised against income over its estimated economic life...

OBS

Usually used in the plural form.

French

Domaine(s)
  • Comptabilité générale
OBS

Terme habituellement utilisé au pluriel.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Elementos patrimoniales intangibles que comprenden principalmente: patentes, fondo de comercio, propiedad industrial, derechos de traspaso, gastos de investigación y desarrollo, gastos de adquisición de pólizas, etc.

OBS

En español, este término suele utilizarse en singular.

Key term(s)
  • inmovilizaciones inmateriales
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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