TERMIUM Plus®

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

non-financial asset [1 record]

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Alphabetical list of terms

Record 1 2007-09-26

English

Subject field(s)
  • Government Accounting
  • National Accounting
CONT

Non-financial assets are entities, over which ownership right are enforced by institutional units, individually or collectively and from which economic benefits may be derived by their owners by holding them, or using them over a period of time that consist of tangible assets, both produced and non-produced, and most intangible assets for which no corresponding liabilities are recorded.

Key term(s)
  • non-financial assets

French

Domaine(s)
  • Comptabilité publique
  • Comptabilité nationale
CONT

L'actif non financier est un actif dont la vie économique s'étend au-delà de la période de comptabilité et comprend les immobilisations, les stocks matières consommables, ainsi que les charges reportées et les paiements anticipés.

Key term(s)
  • actifs non financiers

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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