TERMIUM Plus®
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PASSIF IMPOT DIFFERE [2 records]
Record 1 - internal organization data 2017-01-25
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Taxation
Record 1, Main entry term, English
- deferred tax liabilities 1, record 1, English, deferred%20tax%20liabilities
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
deferred tax liabilities: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - deferred%20tax%20liabilities
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Fiscalité
Record 1, Main entry term, French
- passif d'impôt différé
1, record 1, French, passif%20d%27imp%C3%B4t%20diff%C3%A9r%C3%A9
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge d’impôt différé 1, record 1, French, charge%20d%26rsquo%3Bimp%C3%B4t%20diff%C3%A9r%C3%A9
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
passif d’impôt différé; charge d’impôt différé : termes extraits du «Glossaire de l'économie» et reproduits avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 1, French, - passif%20d%27imp%C3%B4t%20diff%C3%A9r%C3%A9
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%26rsquo%3Bimp%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%26rsquo%3Bimp%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
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