所得税会计准则解析——资产负债观在新会计准则中的体现

2006年发布的所得税会计准则,要求采用资产负债表债务法,引入计税基础计量暂时性差异,重在规范递延所得税资产或负债的确认及计量,在资产及负债存量可靠、完整的基础上,从资产及负债的增减变动导出对所得税费用的影响金额,体现了资产负债观在我国会计规范中的运用。

Income Tax Accounting Standard Analysis——How Balance Sheet Orientation Idea is Reflected in the New Accounting Standards

The new income tax standard issued in 2006 requires balance sheet to adopt liability method. It also introduces the concept of tax base to measure temporary differences. The emphasis is placed on the recognition and measurement of deferred tax assets and deferred tax liabilities. And if those information is reliable and complete, income tax expenses can be explained by the change of assets and liabilities. This reflects how balance sheet orientation is applied in the light of new accounting standards.