TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
INCREASED-FUTURE-BENEFITS APPROACH [2 records]
Record 1 - internal organization data 1994-12-07
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- increased-future-benefits approach 1, record 1, English, increased%2Dfuture%2Dbenefits%20approach
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Under the "increased-future-benefits approach, "new costs related to a capital asset must result in an increase in expected future economic benefits from the asset if such costs are to be capitalized. 1, record 1, English, - increased%2Dfuture%2Dbenefits%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- méthode de l'accroissement des avantages futurs
1, record 1, French, m%C3%A9thode%20de%20l%27accroissement%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 CONT
Suivant la méthode de l'«accroissement des avantages futurs», les nouveaux coûts reliés à une immobilisation ne peuvent être capitalisés que s'ils donnent lieu à un accroissement des avantages économiques futurs que l'on prévoit tirer de l'immobilisation. 1, record 1, French, - m%C3%A9thode%20de%20l%27accroissement%20des%20avantages%20futurs
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1994-10-24
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- assessment point 1, record 2, English, assessment%20point
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The "increased-future-benefits approach" requires an assessment point for judging whether there has been an increase in expected future benefits. 1, record 2, English, - assessment%20point
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- moment de référence
1, record 2, French, moment%20de%20r%C3%A9f%C3%A9rence
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- point d'évaluation 1, record 2, French, point%20d%27%C3%A9valuation
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
La méthode de l'«accroissement des avantages futurs» exige que l'on détermine un moment de référence qui permette de juger s'il y a augmentation des avantages économiques prévus. 1, record 2, French, - moment%20de%20r%C3%A9f%C3%A9rence
Record 2, Spanish
Record 2, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
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: