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The Government of Canada’s terminology and linguistic data bank.
INTERETS INTERCALAIRES [2 records]
Record 1 - internal organization data 2011-03-17
Record 1, English
Record 1, Subject field(s)
- Accounting
Record 1, Main entry term, English
- preliminary interests 1, record 1, English, preliminary%20interests
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record 1, French
Record 1, Domaine(s)
- Comptabilité
Record 1, Main entry term, French
- intérêts intercalaires
1, record 1, French, int%C3%A9r%C3%AAts%20intercalaires
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ce compte enregistre à son débit les charges financières afférentes aux capitaux empruntés pour financer la construction d'immobilisations corporelles pour autant que ces charges concernent la période qui précède la mise en état d'exploitation effective de ces immobilisations. La contre-partie est comptabilisée séparément au compte de résultats comme produit financier au compte 757. 1, record 1, French, - int%C3%A9r%C3%AAts%20intercalaires
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-07-07
Record 2, English
Record 2, Subject field(s)
- Financial and Budgetary Management
Record 2, Main entry term, English
- interest during construction 1, record 2, English, interest%20during%20construction
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Interest payable on long-term or short-term debt incurred to finance capital works (e.g. plant or road construction in progress) in a fiscal year. Financing charges, including commitment fees, should also be included. 1, record 2, English, - interest%20during%20construction
Record number: 2, Textual support number: 1 OBS
IDC is frequently capitalized (or charged to the project cost) until the asset is commissioned or as a capital expenditure item it is transferred to a deferred charges or deferred capital expenditure account. 1, record 2, English, - interest%20during%20construction
Record 2, French
Record 2, Domaine(s)
- Gestion budgétaire et financière
Record 2, Main entry term, French
- intérêts intercalaires
1, record 2, French, int%C3%A9r%C3%AAts%20intercalaires
masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Gestión presupuestaria y financiera
Record 2, Main entry term, Spanish
- intereses durante la construcción
1, record 2, Spanish, intereses%20durante%20la%20construcci%C3%B3n
masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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