TERMIUM Plus®

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ACTUALIZADO PARTIR SEGUNDO ANO [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-09-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

Refers to an accounting convention in which the first year of an investment analysis is used solely for investment and in which incremental benefits appear only from year 2 or later. Used for farm investment analysis to make the analysis congruent with the assumption of discounted cash flow analysis.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Se refiere a una convención contable en la que el primer año del análisis de una inversión se utiliza solamente para inversión y en la que los beneficios incrementales aparecen sólo en el año dos o después. Se utiliza en el análisis de la inversión en fincas para hacer que el análisis sea congruente con el supuesto del análisis de flujo de fondos actualizados.

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