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递延所得税负债与递延所得税资产是新《企业会计准则第20号——所得税》中两个重要的概念。它们的产生均来源于暂时性差异。前者产生于应纳税暂时性差异,后者产生于可抵扣暂时性差异。本文从便于理解资产负债表债务法的角度,拟对递延所得税负债和递延所得税资产的确认与计量进行探讨。
Deferred income tax liabilities and deferred income tax assets are two important concepts in the new Accounting Standard for Business Enterprises No. 20 - Income Taxes. They all arise from temporary differences. The former arises from taxable temporary differences, the latter resulting from deductible temporary differences. This article discusses the confirmation and measurement of deferred income tax liabilities and deferred income tax assets from the perspective of easy understanding of the balance sheet liability law.