| 所得税会计准则的国际趋同 |
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| 引用本文： | 陈立军,崔莹.所得税会计准则的国际趋同[J].大连海事大学学报(社会科学版),2007,6(5):78-82. |
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| 作者姓名： | 陈立军 崔莹 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 分析财政部2006年颁发的新的企业会计准则与国际趋同的基本思想,指出作为新准则之一的所得税会计准则应借鉴国际相关准则。
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| 关 键 词： | 所得税会计准则 资产负债表债务法 暂时性差异 递延所得税资产和负债 |
| 文章编号： | 1671-7031(2007)05-0078-05 |
| 修稿时间： | 2007年6月12日 |
International convergent opinions on income tax accountant standard |
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| CHEN Li-jun,CUI Ying.International convergent opinions on income tax accountant standard[J].Journal of Dalian Maritime University:Social Science Edition,2007,6(5):78-82. |
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| Authors: | CHEN Li-jun CUI Ying |
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| Abstract: | The paper analyzed that new Chinese accounting standards issued by Ministry of Finance in 2006 embody the basic thoughts of the international accounting standards.It pointed out that as one of the new standards,the income tax accounting standard should use the international relevant standards for reference. |
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| Keywords: | income tax accountant standard balance sheet liability method temporary differences deferred tax assets and liabilities |
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