TERMIUM Plus®

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

POST-CAPITALIZATION PROCESS [1 record]

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Alphabetical list of terms

Record 1 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
  • Financial and Budgetary Management
CONT

Asset acquisitions that were omitted during past fiscal years need to be posted in asset accounting through the post-capitalization process and a differentiation needs to be made between the acquisition/production costs and any value adjustments that have theoretically accrued in the meantime.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
  • Gestion budgétaire et financière
CONT

Les acquisitions d'immobilisations oubliées durant les cinq derniers exercices doivent être comptabilisées dans la comptabilité des immobilisations au moyen du processus d'investissements additionnels et on doit appliquer une différence entre les coûts d'acquisition / production et toute valeur de régularisation qui théoriquement a compté pendant l'intervalle.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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