TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

Record number: 1, Textual support number: 1 OBS

By the Canadian Red Book, Ltd. "Canadian Red Book Online" is an Internet-accessed service that gives customers the ability to find base vehicle specifications and values, then fine-tune their lookups with mileage and option calculations. Users in possession of a vehicle's 17-digit VIN may enter that for accurate year-make-model decoding. Reports are generated instantly, and may be saved or e-mailed directly from the application via the user's browser and ISP. The program updates values for Canadian makes and models on the first of each month, and allows for provincial valuation adjustments.  1, fiche 1, Anglais, - Canadian%20Red%20Book%20Online

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

Record number: 2, Textual support number: 1 DEF

The method of applying the tax allocation where the tax effects of timing differences are reflected by adjustments of the valuation of the assets and liabilities involved and the related revenues and expenses.  3, fiche 2, Anglais, - net%2Dof%2Dtax%20method

Fiche 2,  Justifications,  Français

Record number: 2, Textual support number: 1 DEF

Mode d'application de la méthode du report d'impôts qui consiste à présenter les effets fiscaux des écarts temporaires par ajustement, d'une part, des valeurs attribuées aux actifs ou aux passifs en cause et, d'autre part, des charges ou des produits correspondants.  1, fiche 2, Français, - m%C3%A9thode%20du%20report%20net%20d%27imp%C3%B4ts

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, Textual support number: 1 CONT

The report considers valuation problems involving claims other than those owing by Crown corporations controlled by the government and concluded that valuation adjustments or provisions should be made wherever there are contingent forgiveness clauses, or past experience on which to base the valuation adjustments.  2, fiche 3, Anglais, - valuation%20adjustment

Record number: 3, Textual support number: 2 CONT

Loans, investments and advances are initially recorded at cost and are then subject to annual valuation adjustments to reflect estimated worth at the end of each fiscal year, whether realized or not.  3, fiche 3, Anglais, - valuation%20adjustment

Fiche 3,  Justifications,  Français

Fiche 3,  Justifications,  Espagnol