TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
DIFFERENCE TEMPORELLE [1 record]
Record 1 - internal organization data 2008-08-13
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- temporary difference
1, record 1, English, temporary%20difference
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between the book value of an asset or a liability and its value for tax purposes. 2, record 1, English, - temporary%20difference
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- écart temporaire
1, record 1, French, %C3%A9cart%20temporaire
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- différence temporaire 1, record 1, French, diff%C3%A9rence%20temporaire
correct, feminine noun
- différence temporelle 1, record 1, French, diff%C3%A9rence%20temporelle
correct, see observation, feminine noun
- écart temporaire-bilan 1, record 1, French, %C3%A9cart%20temporaire%2Dbilan
masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre la valeur fiscale d'un actif ou d'un passif et sa valeur comptable au bilan. 1, record 1, French, - %C3%A9cart%20temporaire
Record number: 1, Textual support number: 1 OBS
Au Canada, on distinguait jusqu'en 1996 le «timing difference», défini dans les normes canadiennes et alors appelé en français «écart temporaire», et le «temporary difference», défini dans les normes des États-Unis et alors appelé en français «écart temporel». Lorsque la notion de «temporary difference» a été adoptée au Canada et a évincé celle de «timing difference», on a conservé en français l'expression «écart temporaire» pour désigner le «temporary difference». On peut également distinguer l'ancienne notion de la nouvelle en opposant les expressions «écart temporaire - résultats» et «écart temporaire - bilan». 1, record 1, French, - %C3%A9cart%20temporaire
Record number: 1, Textual support number: 2 OBS
différence temporelle : terme adopté par l'IASB (International Accounting Standards Board). 2, record 1, French, - %C3%A9cart%20temporaire
Record 1, Spanish
Record 1, Textual support, Spanish
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