TERMIUM Plus®
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FUTURE ENVIRONMENTAL EXPENDITURE [2 records]
Record 1 - internal organization data 2013-09-20
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- additional costs of future benefits approach 1, record 1, English, additional%20costs%20of%20future%20benefits%20approach
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Under the second approach, environmental costs related to a capital asset that are incurred after the asset is acquired, constructed or developed can be capitalized if they are considered to be an additional cost of the expected future benefits from the asset, whether or not there is an increase in expected future benefits from the asset as a result of the expenditure. 1, record 1, English, - additional%20costs%20of%20future%20benefits%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- approche fondée sur le coût additionnel des avantages futurs
1, record 1, French, approche%20fond%C3%A9e%20sur%20le%20co%C3%BBt%20additionnel%20des%20avantages%20futurs
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Selon la deuxième approche, 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 peuvent être capitalisés s'ils sont considérés comme des coûts additionnels des avantages futurs que l'immobilisation est censée procurer, qu'il y ait ou non un accroissement des avantages économiques futurs par suite des dépenses engagées. 1, record 1, French, - approche%20fond%C3%A9e%20sur%20le%20co%C3%BBt%20additionnel%20des%20avantages%20futurs
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-04-18
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- range of amounts
1, record 2, English, range%20of%20amounts
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Thus, if a range of estimated amounts of a probable future environmental expenditure that meets the definition of a liability can be determined, an amount should be accrued. 2, record 2, English, - range%20of%20amounts
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- fourchette de montants
1, record 2, French, fourchette%20de%20montants
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Par conséquent, lorsqu'il est possible de déterminer, quant à une dépense environnementale future probable, une fourchette de montants estimatifs qui correspond à la définition du passif, un montant devrait être comptabilisé. 2, record 2, French, - fourchette%20de%20montants
Record 2, Spanish
Record 2, Textual support, Spanish
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