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自新会计准则颁布后,我国已经沿用和探索了多年时间,在新会计准则中公允价值和新所得税会计准则成为当时实施的两点。随着公允价值计量属性的使用,我国企业在很多方面都受到了影响,尤其在企业所得税的计算上,公允价值计量引起了一系列的连锁反应,直接影响着所得税会计的核算。本文主要研究了公允价值计量对会计所得税的影响。
Since the promulgation of new accounting standards, our country has already used and explored for many years. In the new accounting standards, the fair value and new income tax accounting standards have become two points of implementation at the time. With the use of fair value measurement attributes, our enterprises have been affected in many aspects, especially in the calculation of corporate income tax, fair value measurement caused a series of chain reactions, which directly affect the accounting of income tax accounting. This paper mainly studies the impact of fair value measurement on accounting income tax.