TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
AVANTAGES FUTURS PREVUS [2 records]
Record 1 - internal organization data 1994-12-06
Record 1, English
Record 1, Subject field(s)
- Accounting
- Banking
- Loans
Record 1, Main entry term, English
- additional-cost-of-future-benefits approach 1, record 1, English, additional%2Dcost%2Dof%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 "additional-cost-of-future-benefits approach," new costs related to a capital asset are capitalized if they are considered to be an additional cost of the expected future economic benefits from the asset; it is not necessary that those expected future economic benefits increase as a result of incurring the cost, although they may do so. 1, record 1, English, - additional%2Dcost%2Dof%2Dfuture%2Dbenefits%20approach
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Banque
- Prêts et emprunts
Record 1, Main entry term, French
- méthode de l'accroissement du coût des avantages futurs
1, record 1, French, m%C3%A9thode%20de%20l%27accroissement%20du%20co%C3%BBt%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
Selon la méthode de l'«accroissement du coût des avantages futurs», les nouveaux coûts reliés à une immobilisation sont capitalisés s’ils sont considérés comme un accroissement du coût des avantages économiques futurs que l'on prévoit tirer de cette immobilisation; il n’ est pas nécessaire qu'il y ait accroissement de ces avantages économiques futurs prévus en raison des nouveaux coûts engagés, quoique cela soit possible. 1, record 1, French, - m%C3%A9thode%20de%20l%27accroissement%20du%20co%C3%BBt%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
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