TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACCRUED ASSET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2011-01-21

English

Subject field(s)
  • Financial Accounting
DEF

A claim against another party, that is increasing with the passage of time or the rendering of service but is not yet enforceable.

OBS

[An accrued asset] arises from the sale of services (including the use of money) that at the date of accounting have been only partly performed, are not yet billable and have not been paid for.

Key term(s)
  • accrued assets

French

Domaine(s)
  • Comptabilité générale
DEF

Droit à l'obtention future d'une somme d'argent (par exemple des intérêts à recevoir) ou d'autre bien, qu'une entité acquiert avec le passage du temps ou au fur et à mesure qu'elle fournit un service.

OBS

Bien que [le droit à recevoir] ne puisse pas encore être exercé, il constitue un élément d'actif et il est comptabilisé en fin d'exercice même s'il n'a pas encore donné lieu à une rentrée de fonds.

Spanish

Campo(s) temático(s)
  • Contabilidad general
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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