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APPROCHE FONDEE ACCROISSEMENT AVANTAGES FUTURS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1993-11-01

English

Subject field(s)
  • Accounting
OBS

Under the first approach, environmental costs related to a capital asset that are incured after the asset is acquired, constructed or developed must result in an increase in expected future economic benefits from the asset if such costs incurred are to be capitalized.

French

Domaine(s)
  • Comptabilité
OBS

Selon la première, les coûts de protection de l'environnement liés à une immobilisation et engagés après l'acquisition, la construction, le développement ou la mise en valeur de l'immobilisation doivent, pour être capitalisés, se traduire par un accroissement des avantages économiques futurs que l'immobilisation est censée procurer.

OBS

Source(s) : CA MAgazine, juin-juillet 1993, p.(E)56 et(F)58.

Spanish

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