TERMIUM Plus®

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

NONCURRENT ASSET [1 record]

Record 1 2008-02-21

English

Subject field(s)
  • Financial Accounting
  • Finance
  • Government Accounting
DEF

An asset expected to be useable for one or more years.

OBS

Long-term assets may include items such as property equipment and other capital assets.

French

Domaine(s)
  • Comptabilité générale
  • Finances
  • Comptabilité publique
DEF

Actif de nature meuble ou immeuble, corporelle ou incorporelle, que l'entité acquiert, crée ou détient pour l'utiliser ou le conserver d'une manière durable, et non pour le céder ou le vendre dans le cours normal des affaires.

OBS

Parmi les actifs à long terme, on distingue principalement les immobilisations corporelles, les immobilisations incorporelles et les immobilisations financières ou placements à long terme.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Finanzas
  • Contabilidad pública
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