TERMIUM Plus®

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

AGRICULTURAL ASSET [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2012-09-26

English

Subject field(s)
  • Agricultural Economics
DEF

An item of agricultural activity that is used in the transformation of biological assets andwhose value on a farming business's financial statements is determined in accordance withthe applicable accounting standards.

CONT

Agricultural assets include land (real estate), facilities, employees, feed, livestock,poultry and fish, crops, plants, trees, vehicles and machinery and equipment.

OBS

agricultural asset; farming asset: terms and definition standardized by the Canadian Capability-Based Planning Terminology Committee and the Translation Bureau.

French

Domaine(s)
  • Économie agricole
DEF

Élément de l'activité agricole qui permet la transformation d'actifs biologiques et dont lavaleur comptabilisée dans les états financiers d'une exploitation agricole est déterminéeconformément aux normes comptables applicables.

CONT

Les actifs agricoles comprennent la terre (l'immobilier), les installations, les employés, les aliments destinés aux animaux, le bétail, la volaille et le poisson, les cultures,les plantes, les arbres, les véhicules et la machinerie et le matériel.

OBS

actif agricole : terme et définition normalisés par le Comité de terminologie de la planification axée sur les capacités au Canada et le Bureau de la traduction.

Spanish

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