ACCOUNTING TIMING DIFFERENCE Definition

Bookmark and Share

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).

Learn new Accounting Terms

EQUITY SHARE CAPITAL is capital raised by an entity through the sale of common shares.

HOLDING COMPANY is a company which owns or controls other companies. (Control can occur through the ownership of 50 per cent or more of the voting rights or through the exercise of a dominant influence.).

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.