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zi chan fu zhai biao zhai wu fa bian xi
Author(s): 
Pages: 114-117
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  资产负债表债务法会计金额税法金额递延所得税资产递延所得税负债;
Abstract: 由于传统的资产负债表债务法概念晦涩难懂、原理不够清晰,导致递延所得税资产与递延所得税负债的确认难度较大。从数学角度改进资产负债表债务法并说明递延所得税资产(负债)的确认原理与方法,可使资产负债表债务法的相关概念更加清楚,原理更浅显、易懂,且易于操作。
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