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ECARTS TEMPORAIRES CUMULES [3 records]
Record 1 - internal organization data 1998-06-22
Record 1, English
Record 1, Subject field(s)
- Taxation
- Accounting
Record 1, Main entry term, English
- deferred tax debit
1, record 1, English, deferred%20tax%20debit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- tax debit 2, record 1, English, tax%20debit
correct
- deferred tax debit balance 3, record 1, English, deferred%20tax%20debit%20balance
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
Compare to "deferred tax credit". 4, record 1, English, - deferred%20tax%20debit
Record 1, French
Record 1, Domaine(s)
- Fiscalité
- Comptabilité
Record 1, Main entry term, French
- impôts reportés actifs
1, record 1, French, imp%C3%B4ts%20report%C3%A9s%20actifs
correct, masculine noun, Canada
Record 1, Abbreviations, French
Record 1, Synonyms, French
- actifs d'impôts reportés 1, record 1, French, actifs%20d%27imp%C3%B4ts%20report%C3%A9s
correct, masculine noun, Canada
- impôts reportés débiteurs 2, record 1, French, imp%C3%B4ts%20report%C3%A9s%20d%C3%A9biteurs
correct, masculine noun, Canada
- impôts différés actifs 2, record 1, French, imp%C3%B4ts%20diff%C3%A9r%C3%A9s%20actifs
correct, masculine noun, Belgium, France
- actifs d'impôts différés 2, record 1, French, actifs%20d%27imp%C3%B4ts%20diff%C3%A9r%C3%A9s
correct, masculine noun, Belgium, France
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Impôts reportés(ou différés) découlant des effets fiscaux des écarts temporaires cumulés correspondant à un excédent du résultat fiscal sur le résultat comptable. 2, record 1, French, - imp%C3%B4ts%20report%C3%A9s%20actifs
Record 1, Key term(s)
- impôt reporté actif
- actif d'impôt reporté
- impôt reporté débiteur
- impôt différé actif
- actif d'impôt différé
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1998-06-22
Record 2, English
Record 2, Subject field(s)
- Taxation
- Accounting
Record 2, Main entry term, English
- deferred tax credit
1, record 2, English, deferred%20tax%20credit
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- tax credit 2, record 2, English, tax%20credit
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
Compare to "deferred tax debit". 3, record 2, English, - deferred%20tax%20credit
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Comptabilité
Record 2, Main entry term, French
- impôts reportés passifs
1, record 2, French, imp%C3%B4ts%20report%C3%A9s%20passifs
correct, masculine noun, Canada
Record 2, Abbreviations, French
Record 2, Synonyms, French
- passifs d'impôts reportés 1, record 2, French, passifs%20d%27imp%C3%B4ts%20report%C3%A9s
correct, masculine noun, Canada
- impôts reportés créditeurs 1, record 2, French, imp%C3%B4ts%20report%C3%A9s%20cr%C3%A9diteurs
correct, masculine noun, Canada
- impôts différés passifs 1, record 2, French, imp%C3%B4ts%20diff%C3%A9r%C3%A9s%20passifs
correct, masculine noun, Belgium, France
- passifs d'impôts différés 1, record 2, French, passifs%20d%27imp%C3%B4ts%20diff%C3%A9r%C3%A9s
correct, masculine noun, Belgium, France
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Impôts reportés(ou différés) découlant des effets fiscaux des écarts temporaires cumulés correspondant à un excédent du résultat comptable sur le résultat fiscal. 1, record 2, French, - imp%C3%B4ts%20report%C3%A9s%20passifs
Record 2, Key term(s)
- impôt reporté passif
- passif d'impôt reporté
- impôt reporté créditeur
- impôt différé passif
- passif d'impôt différé
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1996-07-16
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- accumulated timing differences
1, record 3, English, accumulated%20timing%20differences
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- écarts temporaires cumulés
1, record 3, French, %C3%A9carts%20temporaires%20cumul%C3%A9s
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- différences temporaires cumulées 1, record 3, French, diff%C3%A9rences%20temporaires%20cumul%C3%A9es
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Écarts temporaires, constatés au cours des exercices antérieurs, qui ne se sont pas encore résorbés à la date de l'arrêté des comptes. En vertu de la méthode du report d’impôts appliquée selon le mode de calcul global, le montant des effets fiscaux des écarts temporaires cumulés est présenté dans le bilan à titre d’impôts reportés(ou différés) passifs ou actifs selon le cas. 1, record 3, French, - %C3%A9carts%20temporaires%20cumul%C3%A9s
Record 3, Spanish
Record 3, Textual support, Spanish
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