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PASSIF NON MONETAIRE [2 records]
Record 1 - internal organization data 2010-10-06
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Government Accounting
Record 1, Main entry term, English
- non-monetary item
1, record 1, English, non%2Dmonetary%20item
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- nonmonetary item 2, record 1, English, nonmonetary%20item
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An item in the financial statements whose amount is not fixed. 3, record 1, English, - non%2Dmonetary%20item
Record number: 1, Textual support number: 1 OBS
Examples are inventories, plant assets, capital stock, and owner's equity. 4, record 1, English, - non%2Dmonetary%20item
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Comptabilité publique
Record 1, Main entry term, French
- élément non monétaire
1, record 1, French, %C3%A9l%C3%A9ment%20non%20mon%C3%A9taire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- élément à valeur vénale variable 2, record 1, French, %C3%A9l%C3%A9ment%20%C3%A0%20valeur%20v%C3%A9nale%20variable
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Élément [...] des états financiers qui constitue soit un actif non monétaire, soit un passif non monétaire. 3, record 1, French, - %C3%A9l%C3%A9ment%20non%20mon%C3%A9taire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-10-06
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- nonmonetary liability
1, record 2, English, nonmonetary%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- non-monetary liability 2, record 2, English, non%2Dmonetary%20liability
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Nonmonetary liabilities are obligations not payable in money, such as those payable in services (e.g., warranties payable) or those that will adjust an expense (e.g. deferred income tax credit). 3, record 2, English, - nonmonetary%20liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- passif non monétaire
1, record 2, French, passif%20non%20mon%C3%A9taire
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- élément de passif non monétaire 2, record 2, French, %C3%A9l%C3%A9ment%20de%20passif%20non%20mon%C3%A9taire
correct, masculine noun
- obligation non monétaire 2, record 2, French, obligation%20non%20mon%C3%A9taire
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Élément de passif dont le montant exprimé en unités monétaires est variable, par exemple la provision pour garanties consenties par l’entreprise à ses clients et les loyers reçus d’avance. 3, record 2, French, - passif%20non%20mon%C3%A9taire
Record 2, Spanish
Record 2, Textual support, Spanish
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