interperiod income tax allocation

An alternative term for *temporary difference.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • Comprehensive Tax Allocation — An accounting term that describes a form of interperiod tax allocation, a method of income analysis. It signifies a means of quantifying the net effect of taxation upon all book income transactions within a given period, such as a fiscal year,… …   Investment dictionary

  • Corporate tax — Taxation An aspect of fiscal policy …   Wikipedia

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