diferències temporànies

Terminologia comptable de les NIIF

• ca
  diferències temporànies
• es
  diferencias temporarias
• fr
  différences temporelles
• en
  temporary differences
• norma IAS12
• Temporary differences are differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Temporary differences may be either:
  • (a) taxable temporary differences, which are temporary differences that will result in taxable amounts in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled; or
  • (b) deductible temporary differences, which are temporary differences that will result in amounts that are deductible in determining taxable profit (tax loss) of future periods when the carrying amount of the asset or liability is recovered or settled.