TERMIUM Plus®
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DEFERRAL METHOD TAX ALLOCATION [1 record]
Record 1 - internal organization data 2008-03-26
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- deferral method of tax allocation
1, record 1, English, deferral%20method%20of%20tax%20allocation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- deferral method of accounting for income taxes 2, record 1, English, deferral%20method%20of%20accounting%20for%20income%20taxes
correct
- income statement approach 2, record 1, English, income%20statement%20approach
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of applying tax allocation where the tax effect applicable to timing differences is considered to represent the deferral to future periods of a benefit obtained or expenditure currently incurred. 3, record 1, English, - deferral%20method%20of%20tax%20allocation
Record number: 1, Textual support number: 1 OBS
[Under the deferral method,] adjustments are not made to accumulated amounts to reflect changes in tax rates. 3, record 1, English, - deferral%20method%20of%20tax%20allocation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode du report d'impôts fixe
1, record 1, French, m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20fixe
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode du report fixe pour la comptabilisation des impôts sur les bénéfices 1, record 1, French, m%C3%A9thode%20du%20report%20fixe%20pour%20la%20comptabilisation%20des%20imp%C3%B4ts%20sur%20les%20b%C3%A9n%C3%A9fices
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Mode d'application de la méthode du report d'impôts selon lequel les effets des écarts temporaires entre le résultat comptable et le résultat fiscal sont déterminés et constatés au moyen des taux d'imposition et des lois en vigueur au moment où naissent les écarts temporaires, et les passifs ou actifs d'impôts futurs (ou différés) qui en découlent ne font pas l'objet d'ajustements au cours des exercices suivants, même en cas de modification des taux d'imposition ou des lois fiscales. 1, record 1, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20fixe
Record 1, Spanish
Record 1, Textual support, Spanish
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