TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COMPREHENSIVE TAX ALLOCATION [1 record]
Record 1 - internal organization data 2010-10-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- comprehensive tax allocation
1, record 1, English, comprehensive%20tax%20allocation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- comprehensive income tax allocation 2, record 1, English, comprehensive%20income%20tax%20allocation
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - comprehensive%20tax%20allocation
Record number: 1, Textual support number: 1 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. 2, record 1, English, - comprehensive%20tax%20allocation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- report intégral
1, record 1, French, report%20int%C3%A9gral
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- calcul global 1, record 1, French, calcul%20global
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 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. 1, record 1, French, - report%20int%C3%A9gral
Record 1, Spanish
Record 1, Textual support, Spanish
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