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《企业会计准则第18号——所得税》采用资产负债表债务法替代了原来的所得税会计处理方法,与国际会计准则充分协调,体现了资产负债现在我国会计准则中的应用,是我国所得税会计的重大改革,也对广大会计从业人员提出了更高的要求。本文将对我国这次所得税会计改革的关键点进行分析,以期对新准则的理解提出自己的一点看法。
Accounting Standards for Business Enterprises No. 18 - Income Tax adopts the method of balance sheet liability instead of the original method of accounting for income tax, fully coordinates with IAS, and reflects the application of assets and liabilities in our accounting standards nowadays Major reforms, but also for the majority of accounting practitioners put forward higher requirements. This article will analyze the key point of this accounting reform of income tax in our country, in the hope of putting forward my own opinion on the understanding of the new standard.