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以公允价值计量的金融资产包括交易性金融资产和可供出售金融资产,笔者从会计准则出发,通过举例法、对比分析法、归纳法等方法,得出了在资产负债表日,交易性金融资产的公允价值变动产生暂时性差异,计入当期应纳税所得额;可供出售金融资产的公允价值变动产生暂时性差异,但不计入当期应纳所得税额,也不影响当期所得税费用,递延所得税仅影响所有者权益等结论。
The financial assets measured by fair value include transactional financial assets and available-for-sale financial assets. Based on the accounting standards, the author gives some suggestions on the balance sheet date, There is a temporary difference between the changes in the fair value of the assets, which are included in the taxable income of the current period; the temporary differences arising from the changes in the fair value of available-for-sale financial assets are not included in the income tax payable in the current period nor the current income tax expenses, Income tax only affects the owner’s rights and other conclusions.