TERMIUM Plus®

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CALCUL PARTIEL [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
CONT

Partial tax allocation: future income tax is based on those temporary differences expected to reverse in the short term.

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 d'une partie seulement des écarts temporaires, selon la probabilité ou l'imminence de la résorption de ces écarts, ou encore selon leur degré de récurrence.

Spanish

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