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tan qi ta quan yi gong ju tou zi de suo de shui hui ji chu li
Author(s): 
Pages: 59-61
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  其他权益工具投资其他综合收益留存收益递延所得税计税基础;
Abstract: 通过梳理相关具体会计准则的规定,对与"其他权益工具投资"科目相关的所得税会计处理问题进行探讨,认为应确认与"其他权益工具投资"科目相关的递延所得税资产或递延所得税负债。确认递延所得税资产或递延所得税负债时,应计入其他综合收益;转回递延所得税资产或递延所得税负债时,应计入盈余公积和未分配利润。
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