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FRAIS HORS TRESORERIE [1 record]

Record 1 2015-03-20

English

Subject field(s)
  • Financial and Budgetary Management
  • Government Accounting
CONT

In all cases, the relevance of non-cash costs such as amortization depends primarily on whether the purpose of the analysis being performed is to determine funding implications or to portray the economic impact of alternatives. Non-cash costs are considered only in the latter case.

CONT

non-cash cost: term usually used in the plural.

Key term(s)
  • non-cash costs

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité publique
CONT

Dans tous les cas, la pertinence des coûts hors caisse, comme l'amortissement, dépend particulièrement du but de l'analyse, à savoir si elle est menée afin de déterminer les répercussions en matière de financement ou si elle vise à donner un aperçu des incidences économiques des différentes solutions envisagées. Les frais hors trésorerie seront uniquement pris en considération dans ce dernier cas.

OBS

coût hors caisse : terme habituellement utilisé au pluriel.

Key term(s)
  • coûts hors caisse

Spanish

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