TERMIUM Plus®

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

NON-LEDGER ASSET [2 records]

Record 1 2010-10-06

English

Subject field(s)
  • Accounting
DEF

non-ledger assets: Assets or increments therein that by custom, as in financial enterprise, are not carried on the books of account.

OBS

non-ledger asset: term often used in the plural.

Key term(s)
  • nonledger asset
  • nonledger assets
  • non-ledger assets

French

Domaine(s)
  • Comptabilité
DEF

Actif ou fraction de la valeur d'un actif qui, en raison des normes en vigueur ou des méthodes utilisées, ne figure pas dans les comptes de l'entité, par exemple une plus-value latente ou un profit non réalisé afférent à un actif dont la valeur comptable est inférieure à sa juste valeur, ou encore une immobilisation encore en usage qui a été amortie complètement.

Spanish

Save record 1

Record 2 1987-11-06

English

Subject field(s)
  • Insurance

French

Domaine(s)
  • Assurances

Spanish

Save record 2

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