TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FLOW-THROUGH METHOD [2 records]
Record 1 - internal organization data 2008-12-04
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- taxes payable method
1, record 1, English, taxes%20payable%20method
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- flow-through method 2, record 1, English, flow%2Dthrough%20method
correct
- tax payable method 2, record 1, English, tax%20payable%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
[A method] used in accounting for income taxes where the provision for income taxes is the estimated amount that will actually be levied for the period regardless of any timing differences. 3, record 1, English, - taxes%20payable%20method
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- méthode des impôts exigibles
1, record 1, French, m%C3%A9thode%20des%20imp%C3%B4ts%20exigibles
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'impôt exigible 2, record 1, French, m%C3%A9thode%20de%20l%27imp%C3%B4t%20exigible
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des impôts sur les bénéfices qui consiste, dans un exercice donné, à comptabiliser en résultant uniquement les impôts ou économies d'impôts que l'entreprise aura effectivement à payer ou qu'elle pourra effectivement recouvrer pour cet exercice, même s'il existe des écarts temporaires entre le traitement comptable et le traitement fiscal. 1, record 1, French, - m%C3%A9thode%20des%20imp%C3%B4ts%20exigibles
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-11-30
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
Record 2, Main entry term, English
- flow-through method of accounting for investment tax credit
1, record 2, English, flow%2Dthrough%20method%20of%20accounting%20for%20investment%20tax%20credit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- flow-through method 1, record 2, English, flow%2Dthrough%20method
correct
- tax reduction method 1, record 2, English, tax%20reduction%20method
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Compare to «deferral method of accounting for investment tax credit. 2, record 2, English, - flow%2Dthrough%20method%20of%20accounting%20for%20investment%20tax%20credit
Record 2, Key term(s)
- flow through method of accounting for investment tax credit
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
Record 2, Main entry term, French
- méthode de l'imputation à l'exercice du crédit d'impôt à l'investissement
1, record 2, French, m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode de l'imputation à l'exercice 1, record 2, French, m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à porter l'économie d'impôts qui découle de ce crédit en réduction de la charge d'impôts de l'exercice au cours duquel l'entreprise acquiert le droit de s'en prévaloir; plutôt qu'à en effectuer la constatation en même temps que la dépense correspondante est imputée aux résultats. 1, record 2, French, - m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
Record number: 2, Textual support number: 1 OBS
En France, comme il y a unité de principe entre le «bilan commercial» et le «bilan fiscal», tout dégrèvement doit être imputé à l'exercice au cours duquel il a été attribué. Il en va de même en Belgique, sauf pour ce qui est du traitement des plus-values de réalisation. 1, record 2, French, - m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
Record 2, Spanish
Record 2, Textual support, Spanish
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