TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
identifiable assets [2 records]
Record 1 - internal organization data 2008-06-12
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- segment assets
1, record 1, English, segment%20assets
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
- identifiable assets 2, record 1, English, identifiable%20assets
correct, plural
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
Operating assets that are directly attributable or reasonably allocable to a component of an enterprise. 3, record 1, English, - segment%20assets
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- actifs sectoriels
1, record 1, French, actifs%20sectoriels
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- éléments d'actif sectoriels 1, record 1, French, %C3%A9l%C3%A9ments%20d%27actif%20sectoriels
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des actifs rattachés à un secteur particulier, y compris la partie des actifs utilisés conjointement par plusieurs secteurs qui a été attribuée au secteur en question selon une méthode de répartition raisonnable. 1, record 1, French, - actifs%20sectoriels
Record 1, Key term(s)
- actif sectoriel
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2008-03-20
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Amalgamation and Partnerships (Finance)
Record 2, Main entry term, English
- identifiable assets
1, record 2, English, identifiable%20assets
correct, plural
Record 2, Abbreviations, English
Record 2, Synonyms, English
- identifiable assets acquired 2, record 2, English, identifiable%20assets%20acquired
correct, plural
Record 2, Textual support, English
Record number: 2, Textual support number: 1 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. 3, record 2, English, - identifiable%20assets
Record number: 2, Textual support number: 1 OBS
Identifiable assets can be both tangible and intangible assets. 3, record 2, English, - identifiable%20assets
Record number: 2, Textual support number: 2 OBS
Terms generally used in the plural. 4, record 2, English, - identifiable%20assets
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Fusion, absorption et coparticipation (Finances)
Record 2, Main entry term, French
- actifs identifiables
1, record 2, French, actifs%20identifiables
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
- éléments d'actif identifiables 1, record 2, French, %C3%A9l%C3%A9ments%20d%27actif%20identifiables
correct, masculine noun, plural
- éléments identifiables de l'actif acquis 1, record 2, French, %C3%A9l%C3%A9ments%20identifiables%20de%20l%27actif%20acquis
correct, masculine noun, plural
- actifs identifiables acquis 1, record 2, French, actifs%20identifiables%20acquis
correct, masculine noun, plural
Record 2, Textual support, French
Record number: 2, Textual support number: 1 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. 1, record 2, French, - actifs%20identifiables
Record number: 2, Textual support number: 1 OBS
Termes habituellement utilisés au pluriel. 2, record 2, French, - actifs%20identifiables
Record 2, Spanish
Record 2, Textual support, Spanish
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