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会计国际趋同,是经济全球化的客观要求,2006年财政部出台了新企业会计准则。新所得税准则借鉴了国际会计准则,为了提高会计信息质量,满足使用者对会计信息更高层次的要求,并结合我国的实际情况,要求对所得税采用全新的资产负债表债务法进行核算。新准则摒弃了“时间性差异”的?
The international convergence of accounting is an objective requirement of economic globalization. In 2006, the Ministry of Finance promulgated a new accounting standard for business enterprises. The new income tax code draws on international accounting standards. In order to improve the quality of accounting information and meet the users’ higher level requirements of accounting information, and in light of the actual situation in our country, the new income tax requirements require the adoption of a new balance sheet liability method for accounting purposes. The new guidelines abandoned the “time difference”?