TERMIUM Plus®
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PASSIF ENVIRONNEMENTAL [2 records]
Record 1 - internal organization data 2009-10-21
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- preacquisition contingency
1, record 1, English, preacquisition%20contingency
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A contingent asset or liability that exists before the consummation of a business combination. 2, record 1, English, - preacquisition%20contingency
Record 1, Key term(s)
- pre-acquisition contingency
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Gestion budgétaire et financière
Record 1, Main entry term, French
- éventualité antérieure à l’acquisition
1, record 1, French, %C3%A9ventualit%C3%A9%20ant%C3%A9rieure%20%C3%A0%20l%26rsquo%3Bacquisition
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- éventualité datant d’avant l’acquisition 1, record 1, French, %C3%A9ventualit%C3%A9%20datant%20d%26rsquo%3Bavant%20l%26rsquo%3Bacquisition
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Éventualité concernant l’entreprise acquise, qui existait antérieurement à la conclusion d’une opération de regroupement d’entreprises comptabilisée selon la méthode de l’acquisition. 1, record 1, French, - %C3%A9ventualit%C3%A9%20ant%C3%A9rieure%20%C3%A0%20l%26rsquo%3Bacquisition
Record number: 1, Textual support number: 1 OBS
Il peut s’agir d’un actif éventuel, de la dépréciation potentielle d’un actif, ou encore d’un passif éventuel, par exemple un passif environnemental résultant de l'obligation de restaurer des lieux contaminés. 1, record 1, French, - %C3%A9ventualit%C3%A9%20ant%C3%A9rieure%20%C3%A0%20l%26rsquo%3Bacquisition
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-02-13
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- environmental liabilities
1, record 2, English, environmental%20liabilities
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Key term(s)
- environmental liability
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- passif environnemental
1, record 2, French, passif%20environnemental
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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