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随着新会计准则从2007年1月1日起在上市公司执行,标志着我国的会计进入了一个新的时代。新会计准则的制定充分引入了国际会计准则(ISA)的相关规定,对原会计准则进行了较大的修正变革,其中公允价值的引入成为新会计准则的一大亮点。采用公允价值计量模式必定会一定程度上影响到公司的财务和会计信息,进而对企业的纳税产生影响。与此同时,也扩大了新会计准则和现行税法的差异。本文着重对此差异进行分析和探讨。
With the new accounting standards from January 1, 2007 onwards in listed companies, marking the country’s accounting has entered a new era. The new accounting standards fully introduced the relevant provisions of the International Accounting Standard (ISA), the original accounting standards were greatly modified changes, of which the introduction of fair value has become a major bright spot in the new accounting standards. The use of fair value measurement model will certainly affect the company’s financial and accounting information to a certain extent, thus affecting the corporate tax. At the same time, it also expanded the differences between the new accounting standards and the current tax laws. This article focuses on the differences analyzed and discussed.