TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FLOW-THROUGH METHOD ACCOUNTING INVESTMENT TAX CREDIT [1 record]
Record 1 - internal organization data 1998-11-30
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
Record 1, Main entry term, English
- flow-through method of accounting for investment tax credit
1, record 1, English, flow%2Dthrough%20method%20of%20accounting%20for%20investment%20tax%20credit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- flow-through method 1, record 1, English, flow%2Dthrough%20method
correct
- tax reduction method 1, record 1, English, tax%20reduction%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare to «deferral method of accounting for investment tax credit. 2, record 1, English, - flow%2Dthrough%20method%20of%20accounting%20for%20investment%20tax%20credit
Record 1, Key term(s)
- flow through method of accounting for investment tax credit
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
Record 1, Main entry term, French
- méthode de l'imputation à l'exercice du crédit d'impôt à l'investissement
1, record 1, French, m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode de l'imputation à l'exercice 1, record 1, French, m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de comptabilisation du crédit d'impôt à l'investissement qui consiste à porter l'économie d'impôts qui découle de ce crédit en réduction de la charge d'impôts de l'exercice au cours duquel l'entreprise acquiert le droit de s'en prévaloir; plutôt qu'à en effectuer la constatation en même temps que la dépense correspondante est imputée aux résultats. 1, record 1, French, - m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
Record number: 1, Textual support number: 1 OBS
En France, comme il y a unité de principe entre le «bilan commercial» et le «bilan fiscal», tout dégrèvement doit être imputé à l'exercice au cours duquel il a été attribué. Il en va de même en Belgique, sauf pour ce qui est du traitement des plus-values de réalisation. 1, record 1, French, - m%C3%A9thode%20de%20l%27imputation%20%C3%A0%20l%27exercice%20du%20cr%C3%A9dit%20d%27imp%C3%B4t%20%C3%A0%20l%27investissement
Record 1, Spanish
Record 1, Textual support, Spanish
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