| 递延所得税负债及递延所得税资产的确认 |
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| 引用本文： | 窦立红.递延所得税负债及递延所得税资产的确认[J].商品储运与养护,2007,29(4):104-105. |
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| 作者姓名： | 窦立红 |
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| 作者单位： | 河南省畜牧业发展总公司,郑州,450007 |
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| 摘 要： | 新会计准则实行后,所得税差异的处理方法变化较大。文章主要就资产负债表债务法的核心,即递延所得税负债和递延所得税资产的确认和计量进行了探讨。
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| 关 键 词： | 新会计准则 资产负债表债务法 暂时性差异 递延所得税负债 递延所得税资产 |
| 文章编号： | 1007-4538（2007）04-0104-02 |
| 修稿时间： | 2007-07-07 |
Affirmation of Deferred Income tax Liabilities and Deferred Assets |
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| Dou Lihong.Affirmation of Deferred Income tax Liabilities and Deferred Assets[J].Storage Transportation & Preservation of Commodities,2007,29(4):104-105. |
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| Authors: | Dou Lihong |
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| Institution: | Henan Livestock Development Corporation Zhengzhou 450007 |
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| Abstract: | Since new accounting standards have been put into practice, method for coping with income tax changes a great deal. The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets. |
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| Keywords: | new accounting standards balance sheet liability method temporary discrepancy deferred income tax liabilities deferred income tax assets |
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