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The Balance Sheet Of The Deferred Income Tax Liabilities And Profits Under The Prevention Of Manipulation

Posted on:2014-06-04Degree:MasterType:Thesis
Country:ChinaCandidate:G Q SunFull Text:PDF
GTID:2256330401475325Subject:Business administration
Abstract/Summary:PDF Full Text Request
From the analysis of the " enterprise income tax law " and the new accounting standards in thecontext of asset tax treatment and accounting treatment begins, expounds the reason for the difference liesin the separation of tax and accounting. Briefly introduced the concept of tax deferred income, such asdeferred income tax assets and deferred income tax liabilities. And analysis of the types and nature of thedifferences in income tax accounting, focuses on the difference between permanent differences andtemporary differences and how to deal with the permanent difference and temporary differences.Throughthe comparison of four methods for accounting differences, expounds the realistic significance of thebalance sheet debt method used. On this basis, through the accounting treatment of deferred income tax todeepen the understanding of deferred income tax, such as the subsequent measurement of accumulateddepreciation the deferred income tax accounting treatment, long-term equity investment of deferred incometax effect accounting treatment.This paper also use the balance sheet debt method analysis of listing Corporation in the deferredincome tax problems, importance of deferred income tax on the listing Corporation and listing Corporationmay make the disclosure ST in the deferred income tax, is the use of deferred income tax assets orliabilities of the company ’s equity or asset, which seriously damaged the interests of investors and givesthe summary and suggestions for improvement.
Keywords/Search Tags:Balance sheet debt method, Deferred income tax assets, Deferred income tax liabilities, Profitmanipulation
PDF Full Text Request
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