TERMIUM Plus®

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

MORE LIKELY THAN NOT [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-29

English

Subject field(s)
  • Special-Language Phraseology
  • Financial Accounting
CONT

Non-contractual contingencies (e.g., litigation contingencies) that are "more likely than not" (greater than 50% probability) to give rise to an asset or liability must be recognized at their acquisition-date fair value.

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Comptabilité générale
DEF

Critère appliqué pour décider qu'un élément, par exemple un actif d'impôts futurs (ou différés), doit être constaté, fondé sur l'appréciation que les chances qu'un fait (ou événement) se produise sont plus élevées que les chances qu'il ne se produise pas (plus de 50 % des chances).

OBS

Dans les normes comptables internationales, le mot clé pour exprimer ce critère est l'adjectif probable (probable en anglais).

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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