TERMIUM Plus®

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IMMOBILISATION CONSTRUITE [1 record]

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Record 1 1994-12-08

English

Subject field(s)
  • Accounting
CONT

Therefore, later expenditures to repair damage that occurred during construction and development can also be viewed as relating to increased expected future economic benefits from the asset and can be capitalized, as an adjustment of the cost of the constructed or developed asset.

French

Domaine(s)
  • Comptabilité
CONT

Par conséquent, les dépenses engagées par la suite pour réparer des dommages occasionnés durant la construction ou le développement peuvent également être considérés comme ayant trait à un accroissement des avantages économiques futurs devant être tirés de l'immobilisation , et peuvent être capitalisées, à titre de redressement du coût de l'immobilisation construite ou développée.

Spanish

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