本文選題：公允 + 價(jià)值�。� 參考：《財(cái)會通訊》2013年16期

【摘要】：正《企業(yè)會計(jì)準(zhǔn)則第19號——所得稅》明確要求企業(yè)采用資產(chǎn)負(fù)債表債務(wù)法對其應(yīng)納稅所得額進(jìn)行確認(rèn)、計(jì)量與報(bào)告。資產(chǎn)負(fù)債表債務(wù)法是以資產(chǎn)和負(fù)債的變動來計(jì)量收益,是一種全面收益觀下的所得稅考量。當(dāng)資產(chǎn)的價(jià)值增加或是負(fù)債的價(jià)值減少時(shí)會產(chǎn)生收益,根據(jù)配比原則,所得稅費(fèi)用也會隨之增加,但是,資產(chǎn)的價(jià)值增加或是負(fù)債的價(jià)值減少并不意味著收益的真正實(shí)現(xiàn),有可能只是潛在的收益,并沒有發(fā)生納稅義務(wù),于是,所得稅費(fèi)用與應(yīng)納
[Abstract]:The Accounting Standards for Enterprises No. 19-income tax requires enterprises to use the balance sheet method to confirm, measure and report their taxable income. Balance sheet method is a measure of income by the change of assets and liabilities, and it is a kind of income tax consideration under the view of total income. When the value of the asset increases or the value of the liability decreases, the income tax costs increase according to the matching principle, but the increase in the value of the asset or the decrease in the value of the liability does not mean the real realization of the income. It is possible that it is only a potential benefit and that no tax obligation has been incurred, so income tax expenses and liability
【作者單位】： 武漢職業(yè)技術(shù)學(xué)院;
【分類號】：F233
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本文編號：2060576