TERMIUM Plus®

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

NONMONETARY LIABILITY [1 record]

Record 1 2010-10-06

English

Subject field(s)
  • Financial Accounting
CONT

Nonmonetary liabilities are obligations not payable in money, such as those payable in services (e.g., warranties payable) or those that will adjust an expense (e.g. deferred income tax credit).

French

Domaine(s)
  • Comptabilité générale
DEF

Élément de passif dont le montant exprimé en unités monétaires est variable, par exemple la provision pour garanties consenties par l'entreprise à ses clients et les loyers reçus d'avance.

Spanish

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