TERMIUM Plus®

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

INCREASED FUTURE BENEFITS APPROACH [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-11-01

English

Subject field(s)
  • Accounting
OBS

Under the first approach, environmental costs related to a capital asset that are incured after the asset is acquired, constructed or developed must result in an increase in expected future economic benefits from the asset if such costs incurred are to be capitalized.

French

Domaine(s)
  • Comptabilité
OBS

Selon la première, les coûts de protection de l'environnement liés à une immobilisation et engagés après l'acquisition, la construction, le développement ou la mise en valeur de l'immobilisation doivent, pour être capitalisés, se traduire par un accroissement des avantages économiques futurs que l'immobilisation est censée procurer.

OBS

Source(s) : CA MAgazine, juin-juillet 1993, p.(E)56 et(F)58.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Display options

Change the order of display of the official languages of Canada
Option to display the non-official languages (Spanish or Portuguese)
Display definitions, contexts, etc., on records

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: