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新准则对债务重组会计处理作出了很大调整,虽然与税法规定更趋一致,但仍存在不同,因此,期末需对应纳税所得额进行调整。
The new standard greatly adjusts the accounting treatment of debt restructuring. Although it is more consistent with the provisions of the tax law, it still has some differences. Therefore, it is necessary to make adjustments to the taxable income at the end of the period.