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ASSERTION ABOUT RIGHTS OBLIGATIONS [1 record]
Record 1 - internal organization data 2009-07-21
Record 1, English
Record 1, Subject field(s)
- Auditing (Accounting)
Record 1, Main entry term, English
- rights and obligations assertion
1, record 1, English, rights%20and%20obligations%20assertion
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- assertion about rights and obligations 2, record 1, English, assertion%20about%20rights%20and%20obligations
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Management's rights and obligations assertions focus on whether assets and liabilities constitute the rights and liabilities of the entity on a given date. For example, an item should not be reported as an asset unless the entity owns it or, in the case of a leased asset, possesses a non-cancelable right to its use. Liabilities should be reported only if they represent obligations of the reporting organization--not owners' or officers' personal obligations. 3, record 1, English, - rights%20and%20obligations%20assertion
Record 1, Key term(s)
- rights-and-obligations assertion
Record 1, French
Record 1, Domaine(s)
- Vérification (Comptabilité)
Record 1, Main entry term, French
- assertion relative aux droits et obligations
1, record 1, French, assertion%20relative%20aux%20droits%20et%20obligations
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- assertion sur les droits et obligations 2, record 1, French, assertion%20sur%20les%20droits%20et%20obligations
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Assertion contenue dans les états financiers, dont l'auditeur cherche à confirmer la validité, à savoir que, à une date donnée, l'entité faisant l'objet de la mission détient ou contrôle les droits sur les actifs portés à son bilan, et que les passifs présentés constituent effectivement les obligations de l'entité. 3, record 1, French, - assertion%20relative%20aux%20droits%20et%20obligations
Record number: 1, Textual support number: 1 OBS
Au Canada, cette notion a supplanté celle d'assertion relative au droit de propriété ou assertion relative à l'appartenance. 3, record 1, French, - assertion%20relative%20aux%20droits%20et%20obligations
Record 1, Spanish
Record 1, Textual support, Spanish
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