TERMIUM Plus®

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LIABILITY APPROACH [1 record]

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Alphabetical list of terms

Record 1 1990-03-07

English

Subject field(s)
  • Accounting
CONT

"the exposure draft describes three alternative ways of accounting for deferred taxes: the deferral, liability and combination approaches".

French

Domaine(s)
  • Comptabilité
CONT

"L'exposé-sondage décrit trois méthodes de comptabilisation des impôts reportés : la méthode du report fixe, celle du passif fiscal et la méthode mixte".

OBS

On fait référence à l'exposé-sondage relatif aux impôts sur les bénéfices des sociétés publié en novembre 1988 par le C.N.C. de l'ICCA.

Spanish

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