TERMIUM Plus®

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

ELEMENTS PASSIF 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

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