TERMIUM Plus®

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VENTILATION IMPOTS EXERCICE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-04

English

Subject field(s)
  • Financial Accounting
  • Taxation
DEF

The process of apportioning income tax expense applicable to a given period among income from continuing operations, income from discontinued operations and extraordinary items, and of associating with items included in retained earnings any income tax effects of such items.

French

Domaine(s)
  • Comptabilité générale
  • Fiscalité
DEF

Fait de répartir les impôts (ou économies d'impôts) d'un exercice donné entre le bénéfice ou la perte avant abandons d'activités et éléments extraordinaires, les résultats afférents aux activités abandonnées, les éléments extraordinaires et les éléments portés directement au débit ou au crédit des capitaux propres.

Spanish

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