TERMIUM Plus®

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INITIAL TEMPORARY DIFFERENCE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-01-09

English

Subject field(s)
  • Financial Accounting
CONT

When the timing difference first arises it is called an originating timing difference.

French

Domaine(s)
  • Comptabilité générale
DEF

Écart temporaire qui apparaît dans un exercice donné et qui se résorbera dans des exercices futurs.

Spanish

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