French term
méthode bilantielle du report variable
"Les impôts différées sont comptabilisés, en utlisant la méthode bilantielle du report variable, pour toutes les différences temporelles existant à la date de clôture entre la base fiscale des actifs et passifs et leur valeur comptable au bilan."
4 | liability method | rkillings |
4 -1 | temporary differences | Octavio Armendariz |
3 | accrual accounting method | Adrian MM. (X) |
Proposed translations
liability method
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Note added at 12 hrs (2013-05-22 00:55:47 GMT)
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Nobody remembers what the other method used to be.:-)
temporary differences
disagree |
writeaway
: your answer is the translation for: pour les différences temporelles
44 mins
|
accrual accounting method
vs. cash basis: keeps track of present cashflow.
With accrual accounting, you record all transactions in the books when they occur, even if no cash changes hands. For example, if you sell on store credit, you record the transaction immediately and enter it into an Accounts Receivable account until you r
http://www.proz.com/kudoz/french_to_english/law%3A_taxation_customs/1306768-report_variable.html
http://www.dummies.com/how-to/content/deciding-between-cashbasis-and-accrual-accounting.html
Discussion