TERMIUM Plus®

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PROVISION IMPOTS REVENU [1 record]

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Filter results by subject field

Alphabetical list of terms

Record 1 2007-09-26

English

Subject field(s)
  • Taxation
  • Financial Accounting
CONT

... provision for income taxes is used to mean the estimate of income tax expense.

PHR

Provision for current income taxes, provision for deferred income taxes.

French

Domaine(s)
  • Fiscalité
  • Comptabilité générale
CONT

La méthode du report d'impôt rattache la provision pour impôts sur le revenu au revenu comptable de l'exercice [...] Dans la méthode de l'impôt exigible, la provision pour impôts sur le revenu représente le montant estimatif de l'impôt qui sera exigible pour l'exercice.

PHR

Provision pour impôt sur le revenu courant, provision pour impôts sur le revenu différé.

Spanish

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