TERMIUM Plus®

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

ELEMENTS ACTIF IDENTIFIABLES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-20

English

Subject field(s)
  • Financial Accounting
  • Amalgamation and Partnerships (Finance)
DEF

Assets of an acquired company that can be assigned a fair value and can be reasonably expected to provide a benefit for the purchasing company in the future.

OBS

Identifiable assets can be both tangible and intangible assets.

OBS

Terms generally used in the plural.

French

Domaine(s)
  • Comptabilité générale
  • Fusion, absorption et coparticipation (Finances)
DEF

Lors d'un regroupement d'entreprises, actifs de l'entreprise acquise qui sont susceptibles de faire l'objet d'une évaluation et d'une présentation séparées dans le bilan de l'acquéreur ou dans le bilan consolidé.

OBS

Termes habituellement utilisés au pluriel.

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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