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DUE DILIGENCE REVIEW [1 record]

Filter results by subject field Alphabetical list of terms

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Alphabetical list of terms

Record 1 1998-10-05

English

Subject field(s)
  • Environmental Economics
  • Auditing (Accounting)
DEF

The investigatory and review procedures carried out by lawyers, public accountants and others prior to the closing of a transaction, such as a property transfer, corporate merger, share issue or loan agreement.

OBS

See also «due diligence defence».

French

Domaine(s)
  • Économie environnementale
  • Vérification (Comptabilité)
DEF

Ensemble des procédures d'enquête et d'examen auxquelles les professionnels comptables, les conseillers juridiques et autres spécialistes ont recours avant la conclusion d'une opération importante pour s'assurer qu'ils ont fait preuve d'une diligence raisonnable. Ces opérations importantes peuvent être, par exemple, des transferts de propriété, des fusions d'entreprises, des émissions de titres ou la conclusion d'un accord de financement.

OBS

Voir aussi «défense basée sur la diligence raisonnable».

Spanish

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