Therefore,it benefits the enterprise to take advantages of the policy space to scientifically lessen its tax burden,follow the new accounting rules and choosing accounting policy from the taxation view.
因此,遵循新会计准则的基本规定,从税收视角探讨企业具体会计政策的选择,有利于企业充分利用政策空间科学降低自身的税收负担。
参考来源 - 新会计准则下企业会计政策选择的税务筹划·2,447,543篇论文数据,部分数据来源于NoteExpress
The Negative Influence of the New Accounting rules.
新会计规则的负面影响。
Not by accident did strict new accounting rules follow the unmasking of fraud at Enron and WorldCom.
在安然公司(Enron)和世通公司(WorldCom)的欺诈行为披露之后就产生了新的严苛的会计规则,这绝非偶然。
BofA had carried the CCB stake in its books at cost but has to "mark it to market" under new accounting rules.
此前的会计处理中,美国银行所持的建行股权以成本计价,而根据新的会计准则,必须“按市场价衡量”。
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