TERMIUM Plus®

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

INTERES IMPUTADO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-13

English

Subject field(s)
  • Financial Accounting
DEF

An estimated or imputed cost of money or other form of investment often stated as a rate of return relative to some asset or investment base.

French

Domaine(s)
  • Comptabilité générale
DEF

Intérêts afférents à des fonds que l'entité a à sa disposition, et qu'elle comptabilise à titre de frais financiers ou qu'elle incorpore au coût d'un immeuble.

OBS

Ces intérêts ne donnant lieu à aucune dette pour l'entité, ils sont portés, en contrepartie, dans un compte de produits financiers.

Key term(s)
  • intérêt théorique
  • intérêt implicite

Spanish

Campo(s) temático(s)
  • Contabilidad general
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