TERMIUM Plus®

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

TRANSACCIONES ENTIDADES AFILIADAS [1 record]

Record 1 2007-11-01

English

Subject field(s)
  • Auditing (Accounting)
  • Government Accounting
  • Amalgamation and Partnerships (Finance)
DEF

A transaction between parties who are not independent of one another, e.g. between affiliated companies, between a company and its directors or officers.

Key term(s)
  • related party transaction

French

Domaine(s)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Fusion, absorption et coparticipation (Finances)
DEF

Opération conclue entre des personnes physiques ou morales qui, en raison de la nature de leurs relations, ne sont pas indépendantes les unes des autres.

Spanish

Campo(s) temático(s)
  • Verificación (Contabilidad)
  • Contabilidad pública
  • Consolidación y asociaciones (Finanzas)
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