TERMIUM Plus®

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PASSIF LONGUE DUREE [1 record]

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Alphabetical list of terms

Record 1 1994-12-15

English

Subject field(s)
  • Accounting
CONT

... if the change in estimate relates to a long-lived asset or liability, it can be capitalized and allocated to current and future periods...

French

Domaine(s)
  • Comptabilité
CONT

[...] si la modification d’estimation a trait à un actif ou à un passif de longue durée, elle peut être capitalisée et répartie entre l'exercice actuel et des exercices futurs [...]

Spanish

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