1996年10月国际会计准则委员会公布了修订后的国际会计准则第12号——所得税,新准则较1979年发布的准则有一些重要的变化,特别是取消了纳税影响会计法中递延法的使用,这些变化对我国的会计改革也将有一定的启示。一、暂时性差异概念代替了时间性差异概念原准则中运用的是时间性差异的概念。时间性差异,是指由于一些收入 In October 1996, the IASC released the revised IAS 12 - Income Tax. The new standard has some important changes over the standards issued in 1979, in particular, the deferral of the tax effect accounting method Use these changes will also have some enlightenment on China’s accounting reform. First, the concept of temporary differences instead of the concept of temporal differences The original guidelines used in the concept of temporal differences. Time difference refers to some income