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《企业会计准则》规定企业应于资产负债表日比较资产、负债的账面价值和计税基础,若两者存在差异,则应确认递延所得税资产(负债),同时记录相应的递延所得税收益(费用)。然而《企业会计准则第18号——所得税》对长期股权投资下权益法递延所得税费用存在的“例外”条款,赋予了企业合规避免确认递延所得税费用的空间。本文建议进行相应调整,以满足利益相关者的会计信息需求。
The Accounting Standard for Business Enterprises stipulates that the enterprise should compare the book value of the assets and liabilities and the tax base on the balance sheet date. If there are differences between the two, the deferred income tax assets (liabilities) should be recognized and the corresponding deferred income tax receipts recorded (cost). However, Accounting Standard for Business Enterprises No. 18 - Income Tax provides “Exception ” clause for the deferred income tax expense of equity method under long-term equity investment, giving the enterprise compliance with the space to avoid the recognition of deferred income tax expense. This article suggests that adjustments be made to meet the accounting information needs of stakeholders.