The file attached to this record is the author's final peer reviewed version.Many aural analytical methods have been produced for electroacoustic music that focus on the identification of salient morphological features of the sounds. Doing so, they usually overlook the importance of time - a central aspect of music - sometimes by considering it as a simple compositional parameter. Instead, this article proposes a novel theoretical framework for electroacoustic music understanding by putting time and its cognitive representations during perception at the forefront. Two concepts are introduced to propose this alternative approach to electroacoustic music description: temporal directionality, which focuses on the sounds themselves, and temporal distancing, which focuses on the relations between sounds. Throughout the text, several musical examples are given to briefly exemplify how such concepts can be used in an explanatory context. Finally, polychrony is introduced, which aims to describe how electroacoustic composers play with the various cases of temporal directionality and distancing, and, in the process, actually weave time itself
