TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TIMING DIFFERENCE REVERSAL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-08-28

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Annulation partielle ou totale d'un écart temporaire au cours d'un exercice donné, constaté par suite d'un excédent du résultat fiscal sur le résultat comptable ou vice-versa.

OBS

L'effet fiscal de la résorption d'écart donne lieu à une reprise des impôts reportés passifs ou à une réduction des impôts reportés actifs constatés lorsque l'écart temporaire avait pris naissance.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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