TERMIUM Plus®

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CONFIRMING FUTURE EVENT [1 record]

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Record 1 2015-03-04

English

Subject field(s)
  • Financial Accounting
  • Government Accounting
CONT

The existence of a contingent liability should be disclosed in the notes to the financial statements when: the occurrence of the confirming future event is likely but the amount of the liability cannot be reasonably estimated ...

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité publique
CONT

L'existence d'un passif éventuel devrait être divulguée dans les notes aux états financiers dans l'une ou l'autre des situations suivantes : s'il est probable que l'événement futur déterminant se produira mais que le montant du passif ne peut faire l'objet d'une estimation raisonnable [...]

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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