目前,从国际上对所得税采用会计处理方法的主流趋势看,大部分国家和地区都采用或倾向于采用债务法而摒弃应付税款法和递延法,而资产负债表债务法又备受美国财务会计准则委员会和国际会计准则理事会的推崇,这一点可以从美国财务会计准则委员会(FA SB)发布的《SFA SN o.109》和原 At present, judging from the mainstream trend of adopting accounting treatment methods on income tax in the world, most countries and regions adopt or tend to adopt the debt law to abandon the tax law and deferral law, while the balance sheet debt law is much supported by the United States Financial Accounting Standards Board and the International Accounting Standards Board of the respected, this can be from the United States Financial Accounting Standards Board (FA SB) issued “SFA SN o.109” and the original