TERMIUM Plus®
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UNRECOGNIZED LIABILITY [2 records]
Record 1 - internal organization data 2011-11-17
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
- Investment
- Stock Exchange
Record 1, Main entry term, English
- fair value hedge
1, record 1, English, fair%20value%20hedge
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A hedge of the exposure to changes in fair value of a recognized asset or liability or an unrecognized firm commitment, or an identified portion of such an asset, liability or firm commitment, that is attributable to a particular risk and could affect profit or loss. 2, record 1, English, - fair%20value%20hedge
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
- Investissements et placements
- Bourse
Record 1, Main entry term, French
- couverture de juste valeur
1, record 1, French, couverture%20de%20juste%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- couverture de la juste valeur 1, record 1, French, couverture%20de%20la%20juste%20valeur
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Couverture établie dans le but de réduire ou de compenser l'exposition à des fluctuations de la juste valeur d'un actif ou d'un passif, ou encore d'un engagement ferme, qui sont attribuables à un risque particulier. 2, record 1, French, - couverture%20de%20juste%20valeur
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-06-26
Record 2, English
Record 2, Subject field(s)
- Accounting
- Government Accounting
Record 2, Main entry term, English
- unrecognized liability
1, record 2, English, unrecognized%20liability
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Any unrecognized liabilities that are individually material should be disclosed separately. 2, record 2, English, - unrecognized%20liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Comptabilité publique
Record 2, Main entry term, French
- passif non constaté
1, record 2, French, passif%20non%20constat%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les passifs non constatés qui sont individuellement importants devraient être présentés séparément. 2, record 2, French, - passif%20non%20constat%C3%A9
Record 2, Key term(s)
- passifs non constatés
Record 2, Spanish
Record 2, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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