Différés

Différés is the plural form of différé, an adjective and noun in French derived from diffuser or différer, meaning to postpone or defer. The term describes something that has been postponed or scheduled for a later time. As an adjective it can modify nouns in phrases such as paiement différé (deferred payment) or départ différé (delayed departure). In accounting and finance, différé is commonly used to indicate items whose recognition is postponed, and the plural différés refers to those deferrals or deferred items.

In accounting, différés is frequently seen in expressions like produits différés and charges différées, which denote revenues and expenses that are recognized in a future period rather than the current one. This practice follows principles of matching revenue and expenses or prudence, and it is managed through deferral accounts. The concept contrasts with immediate recognition, where revenues or costs are posted in the period in which they occur.

Beyond finance, différé applies to timing in planning and scheduling. An event, process, or publication can be described as différé when it is intentionally delayed to a later date. In everyday usage, différé conveys a postponement of action, decision, or timing, without implying any particular reason beyond that postponement. The term remains common in formal writing and professional contexts where temporality and scheduling are discussed.