谈金融资产中其他综合收益的所得税会计处理

发布时间：2018-02-26 16:35

本文关键词： 金融资产其他综合收益递延所得税会计处理　出处：《财会月刊》2017年31期 　论文类型：期刊论文

【摘要】：2014年修订的财务报表列报准则要求在利润表中单独列示其他综合收益各项目分别扣除所得税影响后的净额,但是并没有给出具体的会计处理方法。针对实务中金融资产中其他综合收益所得税会计处理存在的问题,以"以公允价值计量且其变动计入其他综合收益的金融资产"为例,探讨其他综合收益所得税会计处理问题,以期解决新旧金融工具确认和计量准则之间的协调问题。
[Abstract]:The revised standards for the presentation of financial statements in 2014 require that the net effect of income tax on each item of other consolidated earnings be shown separately in the income statement. However, there is no specific accounting treatment method. Aiming at the problems existing in other comprehensive income tax accounting treatment of financial assets in practice, taking the financial assets which are measured by fair value and whose changes are included in other comprehensive income as an example, In order to solve the problem of coordination between the recognition and measurement standards of new and old financial instruments, this paper probes into other problems in the accounting treatment of income tax.
【作者单位】：重庆理工大学会计学院;
【分类号】：F275.4;F812.42

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