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gong yi xing juan zeng zhi chu jie zhuan kou chu de hui ji chu li tan xi
Author(s): 
Pages: 92-97
Year: Issue:  15
Journal: Finance and Accounting Monthly

Keyword:  公益性捐赠结转扣除规定递延所得税资产会计处理;
Abstract: 财税[2018]15号文件的颁布,增加了公益性捐赠支出的会计核算难度,企业在原公益性捐赠支出核算的基础上,增加了对公益性捐赠支出结转扣除的核算要求。在分析新政策对企业会计核算的影响的基础上,分别探讨不同情形下公益性捐赠的会计处理,以期为企业计量、核算和列报公益性捐赠支出相关的会计信息提供参考。
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