TERMIUM Plus®

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

net-of-tax method [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1997-12-10

English

Subject field(s)
  • Taxation
  • Financial Accounting
DEF

The method of applying the tax allocation where the tax effects of timing differences are reflected by adjustments of the valuation of the assets and liabilities involved and the related revenues and expenses.

French

Domaine(s)
  • Fiscalité
  • Comptabilité générale
DEF

Mode d'application de la méthode du report d'impôts qui consiste à présenter les effets fiscaux des écarts temporaires par ajustement, d'une part, des valeurs attribuées aux actifs ou aux passifs en cause et, d'autre part, des charges ou des produits correspondants.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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