TERMIUM Plus®

From: Translation Bureau

On social media

Consult the Government of Canada’s terminology data bank.

PASSIFS IDENTIFIABLES [1 record]

Record 1 2008-03-20

English

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

Liabilities of an acquired company that can be assigned a fair value and are assumed by the purchasing company.

OBS

Terms generally used in the plural.

French

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

Lors d’un regroupement d’entreprises, passifs de l’entreprise acquise qui sont pris en charge par l’acquéreur et qui sont susceptibles de faire l’objet d’une évaluation et d’une présentation séparées dans le bilan de l’acquéreur ou dans le bilan consolidé.

OBS

Termes habituellement utilisés au pluriel.

Spanish

Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

GCtranslate (available on the Government of Canada network only)

Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: