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《企业会计准则第18号——所得税》规范了企业在所得税的确认与计量和相关信息披露方面的行为要求。学习时必须掌握其相关要点,才能领会精神实质,达到融会贯通的目的。笔者对其内容进行了剖析,阐述了掌握该准则的几个要点:第一,确认资产与负债的计税基础是关键的第一步;第二,递延所得税的暂时性差异;第三,递延所得税的确认与计量、核算。
Accounting Standard for Business Enterprises No. 18 - Income Tax regulates the behavior requirements of the enterprises in the confirmation and measurement of income tax and the related information disclosure. Learning must grasp the relevant points in order to understand the essence of the spirit, to achieve the purpose of mastery. The author analyzes the content and elaborates some key points in mastering this guideline. First, confirming the tax base of assets and liabilities is the key first step. Second, the temporary difference of deferred income tax. Thirdly, Deferred income tax recognition and measurement, accounting.