论文部分内容阅读
根据企业会计准则及相关规定,与股份支付相关的支出应在职工提供服务的期间确认为成本费用,但税法规定,对于符合条件的股份支付,只有在相关股份实际授予职工时才允许在计算应纳税所得额时予以扣除。在会计上确认股份支付费用的期间内,公司应根据期末取得的信息估计未来期间可税前扣除的金额,计算确定由此产生的暂时性差异,符合确认条件的,应确认为递延所得税资产。而该递延所得税资产的确认和转回均涉及较复杂的计算及入账科目的判断,本文通过一个限制性股票的示例,来探究授予限制性股票时相关递延所得税资产的确认及其转回的会计处理,以期为相关理论研究及会计实务提供借鉴。
According to the Accounting Standards for Business Enterprises and related regulations, expenditures related to share-based payment should be recognized as cost during the period when the employees provide services, but the tax law stipulates that for the eligible shares to be paid, only the relevant shares should be granted to the employees Deducted when taxable income. During the period in which the share-based payment is recognized in accounting, the Company shall estimate the amount of taxable deduction in future periods based on the information obtained at the end of the period, calculate and determine the temporary differences arising therefrom, and meet the recognition conditions, shall be recognized as deferred tax assets . The confirmation and reversal of the deferred income tax assets involve more complicated calculation and determination of account subjects. In this paper, an example of restricted shares is used to explore the recognition of the related deferred tax assets and the transfer of the deferred tax assets when the restricted shares are granted. Accounting treatment, in order to provide reference for the relevant theoretical research and accounting practice.