TERMIUM Plus®
From: Translation Bureau
On social media
Consult the Government of Canada’s terminology data bank.
LIABILITY METHOD [1 record]
Record 1 - internal organization data 2016-03-07
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- liability method of tax allocation
1, record 1, English, liability%20method%20of%20tax%20allocation
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- liability method 1, record 1, English, liability%20method
correct
- accrual method of tax allocation 2, record 1, English, accrual%20method%20of%20tax%20allocation
correct
- accrual method 3, record 1, English, accrual%20method
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The method of applying tax allocation where the tax effect applicable to timing differences included in the current period is considered to be tentative because it relates to taxes expected to be recoverable or payable in a future period. 4, record 1, English, - liability%20method%20of%20tax%20allocation
Record number: 1, Textual support number: 1 OBS
Thus, adjustments are made to accumulated amounts to reflect changes in tax rates. 4, record 1, English, - liability%20method%20of%20tax%20allocation
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- méthode du report d'impôts variable
1, record 1, French, m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20variable
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode du report variable 1, record 1, French, m%C3%A9thode%20du%20report%20variable
correct, feminine noun
- report d'impôts variable 2, record 1, French, report%20d%27imp%C3%B4ts%20variable
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 selon lequel les effets fiscaux des écarts temporaires entre les valeurs fiscales des actifs et des passifs et leurs valeurs comptables au bilan sont déterminés et comptabilisés en utilisant les taux d'imposition et les lois fiscales qui, selon ce qu'il est à prévoir à la date de l'établissement du bilam, s'appliqueront aux bénéfices imposables des exercices au cours desquels les écarts temporaires sont censés se résorber, et selon lequel les passifs ou actifs d'impôts futurs (ou différés) qui en découlent feront l'objet, le cas échéant, d'ajustements au cours des exercices à venir pour tenir compte des modifications des taux d'imposition ou des des lois fiscales. 1, record 1, French, - m%C3%A9thode%20du%20report%20d%27imp%C3%B4ts%20variable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Sistema tributario
Record 1, Main entry term, Spanish
- método de acumulación
1, record 1, Spanish, m%C3%A9todo%20de%20acumulaci%C3%B3n
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
Acumulación de lo devengado. 1, record 1, Spanish, - m%C3%A9todo%20de%20acumulaci%C3%B3n
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
GCtranslate (available on the Government of Canada network only)
Use this artificial intelligence prototype to translate Government of Canada content up to and including Protected B. Available to employees of selected departments and agencies only.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: