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NEW ENTITY METHOD [1 record]
Record 1 - internal organization data 2010-11-05
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- new entity method
1, record 1, English, new%20entity%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- fresh start method 2, record 1, English, fresh%20start%20method
correct
- fair value pooling method 2, record 1, English, fair%20value%20pooling%20method
obsolete
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A method of accounting for a business combination that views the resulting organization as a new entity and records net assets at fair values on the date of the combination. 3, record 1, English, - new%20entity%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de la fusion à la juste valeur
1, record 1, French, m%C3%A9thode%20de%20la%20fusion%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de la fusion d'intérêts communs à la juste valeur 1, record 1, French, m%C3%A9thode%20de%20la%20fusion%20d%27int%C3%A9r%C3%AAts%20communs%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
- méthode de la mise en commun d'intérêts à la juste valeur 1, record 1, French, m%C3%A9thode%20de%20la%20mise%20en%20commun%20d%27int%C3%A9r%C3%AAts%20%C3%A0%20la%20juste%20valeur
correct, feminine noun
- méthode du nouveau départ 1, record 1, French, m%C3%A9thode%20du%20nouveau%20d%C3%A9part
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des regroupements d'entreprises qui consiste à considérer la société issue du regroupement comme une nouvelle entité dans laquelle les éléments de l'actif et du passif des entreprises se regroupant sont comptabilisés à leur juste valeur au jour du regroupement. 1, record 1, French, - m%C3%A9thode%20de%20la%20fusion%20%C3%A0%20la%20juste%20valeur
Record number: 1, Textual support number: 1 OBS
Cette méthode n'est généralement pas en usage. 1, record 1, French, - m%C3%A9thode%20de%20la%20fusion%20%C3%A0%20la%20juste%20valeur
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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