TERMIUM Plus®

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

PRE-ACQUISITION CONTINGENCY [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-10-21

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

A contingent asset or liability that exists before the consummation of a business combination.

Key term(s)
  • pre-acquisition contingency

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Éventualité concernant l'entreprise acquise, qui existait antérieurement à la conclusion d'une opération de regroupement d'entreprises comptabilisée selon la méthode de l'acquisition.

OBS

Il peut s'agir d'un actif éventuel, de la dépréciation potentielle d'un actif, ou encore d'un passif éventuel, par exemple un passif environnemental résultant de l'obligation de restaurer des lieux contaminés.

Spanish

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

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