公允价值模式下投资性房地产递延所得税解析

发布时间：2018-06-24 07:21

  本文选题：公允 + 价值　； 参考：《财会通讯》2013年16期

【摘要】：正《企业会计准则第19号——所得税》明确要求企业采用资产负债表债务法对其应纳税所得额进行确认、计量与报告。资产负债表债务法是以资产和负债的变动来计量收益,是一种全面收益观下的所得税考量。当资产的价值增加或是负债的价值减少时会产生收益,根据配比原则,所得税费用也会随之增加,但是,资产的价值增加或是负债的价值减少并不意味着收益的真正实现,有可能只是潜在的收益,并没有发生纳税义务,于是,所得税费用与应纳
[Abstract]:The Accounting Standards for Enterprises No. 19-income tax requires enterprises to use the balance sheet method to confirm, measure and report their taxable income. Balance sheet method is a measure of income by the change of assets and liabilities, and it is a kind of income tax consideration under the view of total income. When the value of the asset increases or the value of the liability decreases, the income tax costs increase according to the matching principle, but the increase in the value of the asset or the decrease in the value of the liability does not mean the real realization of the income. It is possible that it is only a potential benefit and that no tax obligation has been incurred, so income tax expenses and liability
【作者单位】： 武汉职业技术学院;
【分类号】：F233
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本文编号：2060576