What is the difference between double acting and single acting baking powders?

For recipes calling for single acting baking powders, you may substitute a double acting baking powder. Leavening can happen by single and by double acting agents. In a single action product, such as baking soda, once exposed to moisture, it reacts once. In a double action product, such as baking powder, the products reacts once when it is exposed to moisture and then again when exposed to heat.