TERMIUM Plus®

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

comprehensive tax allocation [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-10-25

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

An interperiod income-tax allocation that includes in income tax expense the tax effects of all transactions entering into the determination of pretax accounting income for the period even though some of the transactions may affect the taxes payable in a different period.

OBS

Such a comprehensive allocation recognizes that the amount of income taxes payable for a given period does not appropriately measure the income tax expense related to transactions for that period. Under this view, income-tax expense encompasses any accrual, deferral, or estimation necessary to measure the tax effects of transactions included in pretax accounting income for that period.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Mode d'application de la méthode du report d'impôts, dans lequel sont pris en compte les effets fiscaux de tous les écarts temporaires, quelle que soit la probabilité ou l'imminence de la résorption de ces écarts, ou encore leur degré de récurrence.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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