timing differences definition
timing differences means differences between pre-tax accounting profit or loss and taxable income or tax loss for a given financial period which arise because the financial period in which some items of revenue and expense are included in the determination of the pre-tax accounting profit or loss does not
timing differences means differences between pre-tax accounting result/profit or loss and taxable income or tax loss for a given reporting period which arise because the reporting period in which some items of revenue and expense are included in the determination of the pre-tax accounting result/profit or loss does not coincide with the reporting period in which they are included in the determination of taxable income or tax loss.