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zi chan ji chu fa yun yong zhong di yan suo de shui gu suan chu li qian jian
Author(s): 
Pages: 65-67
Year: Issue:  7
Journal: Finance and Accounting Monthly

Keyword:  企业价值评估资产基础法递延所得税;
Abstract: 资产基础法基于资产负债表构成导向进行企业价值评估,但由于缺乏具体准则规范指导,在递延所得税处理问题上一直存在争议,形成运用困扰。本文以"强调企业所得税现金流与抵税权利(纳税义务)归属一致"作为判定标准,对现有递延所得税项目评估观点进行优化选择,并就观点的具体运用提出建议,期冀以此促进形成行业共识,为相关指南建设提供参考。
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