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Record 1 1996-07-16

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Écarts temporaires, constatés au cours des exercices antérieurs, qui ne se sont pas encore résorbés à la date de l'arrêté des comptes. En vertu de la méthode du report d'impôts appliquée selon le mode de calcul global, le montant des effets fiscaux des écarts temporaires cumulés est présenté dans le bilan à titre d'impôts reportés (ou différés) passifs ou actifs selon le cas.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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