TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
NEW BASIS ACCOUNTING [1 record]
Record 1 - internal organization data 2010-09-23
Record 1, English
Record 1, Subject field(s)
- Accounting
- Amalgamation and Partnerships (Finance)
Record 1, Main entry term, English
- push-down accounting
1, record 1, English, push%2Ddown%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- new basis accounting 2, record 1, English, new%20basis%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
An accounting technique used in special circumstances whereby the separate financial statements of an acquired subsidiary company reflect its assets and liabilities at values attributed to them in the purchase transaction. 3, record 1, English, - push%2Ddown%20accounting
Record number: 1, Textual support number: 1 CONT
... push-down accounting is acceptable only when virtually all the voting common shares of a subsidiary have been acquired and no significant public interest remains. Push-down accounting results in an acquiring company's cost in a business combination accounted for by the purchase method being imputed to the assets and liabilities in the financial statements of the acquired company. 4, record 1, English, - push%2Ddown%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Fusion, absorption et coparticipation (Finances)
Record 1, Main entry term, French
- réévaluation des comptes d'une filiale
1, record 1, French, r%C3%A9%C3%A9valuation%20des%20comptes%20d%27une%20filiale
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- réévaluation des comptes 2, record 1, French, r%C3%A9%C3%A9valuation%20des%20comptes
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Technique de réévaluation intégrale des actifs et des passifs d'une entreprise acquise, qui consiste à attribuer aux actifs et aux passifs inscrits dans les comptes de cette entreprise des valeurs révisées en fonction du prix d'acquisition assumé par l'acquéreur pour les titres de participation de l'entreprise. 1, record 1, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%27une%20filiale
Record number: 1, Textual support number: 1 OBS
Par suite de l'application de cette technique, il y a correspondance entre le coût d'acquisition pour l'acquéreur et la valeur attribuée aux actifs et aux passifs de l'entreprise acquise dans les comptes de celle-ci. Cette technique est utilisée lorsque la totalité ou la quasi-totalité des titres de participation de l'entreprise a été acquise, dans le cadre d'une ou de plusieurs opérations, par un acquéreur qui prend ainsi le contrôle de l'entreprise. 1, record 1, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%27une%20filiale
Record 1, Spanish
Record 1, Textual support, Spanish
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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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