TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

METHODE REPORT IMPOTS [1 record]

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Taxation
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.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
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.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Sistema tributario
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