TERMIUM Plus®

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Record 1 2011-03-17

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
DEF

Ce compte enregistre à son débit les charges financières afférentes aux capitaux empruntés pour financer la construction d'immobilisations corporelles pour autant que ces charges concernent la période qui précède la mise en état d'exploitation effective de ces immobilisations. La contre-partie est comptabilisée séparément au compte de résultats comme produit financier au compte 757.

Spanish

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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