TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
TIMING DIFFERENCE [2 records]
Record 1 - internal organization data 2009-01-09
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- timing difference
1, record 1, English, timing%20difference
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A difference between accounting income and taxable income that arises when an item of revenue, expense, gain or loss is included in the computation of accounting income in one period but is included in the computation of taxable income in another period. 1, record 1, English, - timing%20difference
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- écart temporaire
1, record 1, French, %C3%A9cart%20temporaire
correct, see observation, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- différence temporaire 1, record 1, French, diff%C3%A9rence%20temporaire
correct, see observation, feminine noun
- écart temporaire-résultats 1, record 1, French, %C3%A9cart%20temporaire%2Dr%C3%A9sultats
see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Élément de la différence constatée entre le résultat comptable et le résultat fiscal de l'exercice, qui découle du fait qu'un produit, une charge, un profit ou une perte est pris en compte dans le calcul du résultat comptable d'un exercice alors qu'il est inclus dans le calcul du résultat fiscal d'un autre exercice. 1, record 1, French, - %C3%A9cart%20temporaire
Record number: 1, Textual support number: 1 OBS
Au Canada, on distinguait jusqu'en 1996 le «timing difference», défini dans les normes canadiennes et alors appelé en français «écart temporaire» et le «temporary difference», défini dans les normes des États-Unis et alors appelé en français «écart temporel». Lorsque la notion de «temporary difference» a été adoptée au Canada et a évincé celle de «timing difference», on a conservé en français l'expression «écart temporaire» pour désigner le «temporary difference». On peut également distinguer l'ancienne notion de la nouvelle en opposant les expressions «écart temporaire-résultats» et «écart temporaire-bilan». 1, record 1, French, - %C3%A9cart%20temporaire
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1989-06-08
Record 2, English
Record 2, Subject field(s)
- Finance
Record 2, Main entry term, English
- timing difference
1, record 2, English, timing%20difference
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, French
Record 2, Domaine(s)
- Finances
Record 2, Main entry term, French
- différence d'échelonnement
1, record 2, French, diff%C3%A9rence%20d%27%C3%A9chelonnement
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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