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联营企业、合营企业与投资企业之间的顺逆流交易产生的未实现内部损益,无论在个别报表还是合并报表中,都会涉及抵消调整会计处理,顺逆流交易的会计处理导致相关资产的账面价值与其计税基础不一致,从而产生暂时性差异。本文通过案例分析权益法下顺逆流交易所涉及资产递延所得税的核算相关问题。
The unrealized internal gains and losses arising from the countercurrent transactions between associates, joint ventures and investee enterprises will be offset against the adjustment of accounting treatment in both the individual statements and the consolidated statements. The accounting treatment of the forward and reverse transaction will result in a difference between the book value of the related assets and Tax base is inconsistent, resulting in temporary differences. This article analyzes the accounting related issues of assets deferred income tax under the equity method under the countercurrent transaction through case studies.