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ji tuan nei fen qi shou kuan jiao yi di yan suo de shui de he bing di xiao chu li
Author(s): 
Pages: 40-43
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  分期收款递延所得税资产递延所得税负债合并抵销;
Abstract: 企业集团内部,母子公司及子子公司之间发生的具有融资性质的分期收款交易,在编制合并财务报表时会产生较复杂的合并抵销处理问题,由此产生的递延所得税项目(递延所得税资产和递延所得税负债,下同)的抵销又是合并抵销处理的难点,合并财务报表准则未对此作出具体说明。本文通过案例分析,提出相关项目在本期及以后各期的合并抵销处理方法,以供实务工作者借鉴。
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