TERMIUM Plus®

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ASSERTION RELATIVE APPARTENANCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-20

English

Subject field(s)
  • Auditing (Accounting)
  • Investment
  • Taxation
DEF

The assertion that an asset is owned by the entity at a given date.

French

Domaine(s)
  • Vérification (Comptabilité)
  • Investissements et placements
  • Fiscalité
DEF

L'une des assertions contenues dans les états financiers, dont l'auditeur cherche à confirmer la validité, à savoir que, à une date donnée, les éléments d'actif portés au bilan appartenaient effectivement à l'entité faisant l'objet de la mission

OBS

Au Canada, la notion d'assertion relative aux droits et obligations a supplanté cette notion.

Spanish

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