TERMIUM Plus®

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

MATERIALISATION [3 records]

Record 1 1998-03-24

English

Subject field(s)
  • Psychology (General)
Key term(s)
  • materialisation

French

Domaine(s)
  • Psychologie (Généralités)

Spanish

Save record 1

Record 2 1987-12-08

English

Subject field(s)
  • Loans
DEF

Instant conversion of a FLOATING CHARGE into a FIXED CHARGE, thereby securing the assets on hand; occurs as a result of a loan being called (i.e. a formal demand for repayment).

French

Domaine(s)
  • Prêts et emprunts

Spanish

Save record 2

Record 3 1986-03-04

English

Subject field(s)
  • Accounting
CONT

When the investment tax credits are not accrued in the year in which the qualifying expenditures are made because there is no reasonable assurance that the credits will be realized, such credits should be accrued in the subsequent year in which reasonable assurance of realization is first obtained.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 3

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