Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。
Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...
新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定,较原所得税会计的有关规定,更符合有关“资产”和“负债”会计要素的定义。
Subject to subsection (4), no provision of the former rules of a former clearing house shall have effect on or after the relevant day unless and until it is approved under section 4 (1).
在符合第(4)款的规限下,前结算所的前规则条文在有关日期当日或之后无效,除非及直至它根据第4(1)条获得批准。
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