1996年修订的（国际会计准则12所得税）取代旧准则（即1979年IASCNO12），对所得税会计进行了较多方面的修正，其中最主要的变化是禁止采用递延法，要求采用资产负债表债务法核算递延所得税（旧准则允许使用递延法或损益表债务法）。资产负债表债务法的提出及其权威地位的确定 Amendments to the old standard (IASCNO12, 1979), as revised in 1996 (IAS 12 Income Tax), have resulted in many changes to income tax accounting, the most significant of which is a ban on the use of deferred tax and the requirement for debt on the balance sheet Deferred income tax accounting method (the old standard allows the use of deferred or income statement liability method). The Debt Law of the Balance Sheet and the Determination of Its Authoritative Position