temporary difference

These represent temporary differences over the term of the loans.

Additional future income tax recovery also arose from changes in temporary differences.

Both these accounting standards require a temporary difference approach.

If the proposal becomes enacted, we expect to record a future income tax recovery based on the temporary differences at that time.

Now one ear seemed muted by a temporary difference of air pressure where a standing wave lingered for a second or two.

Temporary differences arising on acquisitions result in future income tax assets and liabilities.

In many cases the deferred tax outcome will be similar for a temporary difference or timing difference approach.

Temporary differences result when the recognition of deductions for tax and accounting standards differ in their timing.

Nevertheless, there may be temporary differences between the French version, which is the pilot language, and the other language versions.

There was no apparent harmful effect on local fish populations, although a temporary difference in taste was observed.

The scheduling of the reversal of temporary differences is based on management's best estimates and current assumptions, which may change.

Market timing, the rapid-fire trading of fund shares to capture temporary differences in closing prices, is not illegal.

In addition, deferred tax is not recognized for taxable temporary differences arising on the initial recognition of goodwill.

The Company’s deferred income tax liability is mainly composed of temporary differences related to properties, including purchase accounting adjustments.

Modern accounting standards typically require that a company provides for deferred tax in accordance with either the temporary difference or timing difference approach.

The future income taxes are a result of temporary differences between the tax and accounting bases of the Company's assets and liabilities.

Prior to this legislation, Badger's future income taxes reflected only those temporary differences in the Fund's subsidiaries.

Under Canadian GAAP, these temporary differences were not accounted for.

The Company’s deferred income tax liabilities are mainly composed of temporary differences related to properties and prepaid benefit cost for pensions.

The resulting temporary difference (measured in the functional currency) is then multiplied by the appropriate tax rate to determine the related deferred tax balance.

Another common temporary difference refers to bad dedt write-off where the governments may generally have a stricter standard requiring the filing of claims in court.

A decision is taken on the balance sheet date as to whether unused tax losses and deferred tax assets due to temporary differences may be recognized.

Future income tax assets or liabilities are calculated using tax rates anticipated to apply in the periods that the temporary differences are expected to reverse.

Future income tax liabilities result from the temporary differences between the carrying value and tax values of Albanian assets and liabilities.

It is not practical to determine the amount of unrecognized deferred tax liabilities for temporary differences related to investments in these non-UK subsidiaries.