ACCOUNTING TIMING DIFFERENCE is the effect that a defered accounting event would have on the financials if taken into consideration e.g., the release of a deferred tax asset to the income statement as a deferred tax expense (ie the reversal of an accounting timing difference).
YEAR-END is the end of an accounting period; usually a calendar year, but may be a fiscal year. Books are closed at year-end.
SFAC is Statements of Financial Accounting Concepts.
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