新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
The new standards eliminated the payable tax method and tax-effect-accounting method (deferral method and income statement liability method), and required adopting balance sheet liability method.
新准则取消了应付税款法和纳税影响会计法的递延法和损益表债务法,要求采用资产负债表债务法。
Then the author introduced on the balance sheet obligation method and the basic process of accounting treatment.
债务法;递延所得税资产;盈余管理。
债务法以现行成本或公允价值为计量属性,税率变动立即调整赋予递延税款未来意义,发生转回整个期间配比性更好,更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
债务法以现行成本或公允价值为计量属性,税率变动立即调整赋予递延税款未来意义,发生转回整个期间配比性更好,更具相关性。
When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.
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