TERMIUM Plus®

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

VALEUR IMMOBILISEE CORPORELLE [1 record]

Record 1 2008-03-26

English

Subject field(s)
  • Accounting
DEF

A tangible non-current asset, such as land, building, equipment, etc., held for use rather than for sale.

French

Domaine(s)
  • Comptabilité
DEF

Bien corporel, par exemple un terrain, un bâtiment ou une machine, d'une durée relativement longue ou permanente, acquis par l'entité pour utilisation dans le cadre de son exploitation plutôt que pour la revente.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Activo operativo de la empresa que se espera usar más de un año (terrenos y edificios, instalaciones, maquinaria, etc.). Las inversiones financieras a largo plazo (participaciones, etc.), se consideran activo fijo. Los activos fijos materiales se amortizan durante su vida útil.

OBS

activo fijo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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