TERMIUM Plus®

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

ASSETS DISPOSAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-09-26

English

Subject field(s)
  • Government Accounting
  • Financial and Budgetary Management
  • Public Sector Budgeting
CONT

The Head of the Institution shall arrange for the disposal of assets which are no longer of value to the Institution as stipulated in the Administration Rules and Procedures.

Key term(s)
  • asset disposal

French

Domaine(s)
  • Comptabilité publique
  • Gestion budgétaire et financière
  • Budget des collectivités publiques
CONT

En ce qui a trait aux biens, la [comptabilité d'exercice] nécessite [...] la comptabilisation à l'état des résultats de ce que les comptables appellent des gains et des pertes au moment du transfert, de la vente ou de l'aliénation des actifs.

OBS

Le terme «asset(s) disposal» possède plusieurs sens. Il se traduit par «aliénation des actifs» ou par «vente des avoirs» selon les cas. Une vente n'est en effet qu'un type particulier d'aliénation.

Key term(s)
  • aliénation de l'actif

Spanish

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