TERMIUM Plus®

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CAPITAL ASSET FUND [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2006-06-09

English

Subject field(s)
  • Commercial and Other Bodies (Law)
  • Organizations and Associations (Admin.)
  • Financial and Budgetary Management

French

Domaine(s)
  • Organismes commerciaux ou non (Droit)
  • Organismes et associations (Admin.)
  • Gestion budgétaire et financière
DEF

Ensemble autonome de comptes en partie double qui présente, d'une part, les immobilisations que possède un organisme sans but lucratif et, d'autre part, les diverses sources de financement de ces immobilisation : emprunts, dons, subventions et fonds courants.

OBS

En France, les OSBL ne tiennent pas de comptabilité par fonds. En Belgique, on ne trouve celle-ci que dans les organismes non gouvernementaux (ONG).

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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