TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
METHODE REPORT IMPOTS [1 record]
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
- interperiod tax allocation
1, record 1, English, interperiod%20tax%20allocation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax allocation 1, record 1, English, tax%20allocation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The process of apportioning income taxes among periods when there are timing differences between accounting and taxable income, in order to relate the provision for income taxes to accounting income in each period. 2, record 1, English, - interperiod%20tax%20allocation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- méthode du report d'impôts
1, record 1, French, m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- répartition des impôts entre exercices 1, record 1, French, r%C3%A9partition%20des%20imp%C3%B4ts%20entre%20exercices
correct, feminine noun
- méthode des impôts différés 1, record 1, French, m%C3%A9thode%20des%20imp%C3%B4ts%20diff%C3%A9r%C3%A9s
correct, feminine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation des impôts sur les bénéfices qui consiste à rattacher à chaque exercice, non seulement les impôts exigibles (ou recouvrables) de l'exercice, mais aussi les impôts (ou économies d'impôts) futurs qui découleront d'opérations ou d'événements constatés ou encore de la réalisation d'un actif ou du règlement d'un passif comptabilisés en date du bilan, sans égard à leur exercice de rattachement fiscal. 1, record 1, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 1, Main entry term, Spanish
- distribución del impuesto sobre la renta
1, record 1, Spanish, distribuci%C3%B3n%20del%20impuesto%20sobre%20la%20renta
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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