TERMIUM Plus®

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INCREASED-FUTURE-BENEFITS APPROACH [1 record]

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Record 1 1994-12-07

English

Subject field(s)
  • Accounting
CONT

Under the "increased-future-benefits approach," new costs related to a capital asset must result in an increase in expected future economic benefits from the asset if such costs are to be capitalized.

French

Domaine(s)
  • Comptabilité
CONT

Suivant la méthode de l'«accroissement des avantages futurs», les nouveaux coûts reliés à une immobilisation ne peuvent être capitalisés que s'ils donnent lieu à un accroissement des avantages économiques futurs que l'on prévoit tirer de l'immobilisation.

Spanish

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