TERMIUM Plus®

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

BIEN ABANDONNE [1 record]

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Record 1 2010-11-02

English

Subject field(s)
  • Accounting
CONT

Abandoned assets are by definition not expected to yield future benefits.

DEF

The term "abandoned assets" is used here in a general sense of assets that the entity no longer intends to use or does not intend to dispose of.

French

Domaine(s)
  • Comptabilité
CONT

Par définition, on ne s'attend pas à tirer des avantages futurs d'un bien abandonné.

DEF

Le terme «biens abandonnés» est utilisé ici dans un sens général, pour désigner des biens que l'entité n'a plus l'intention d'utiliser ou qu'elle n'a pas l'intention d'aliéner.

Spanish

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