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依照我国现行会计准则,与长期股权投资相关的暂时性差异是否应当确认递延所得税资产,关键是看投资企业未来是否有可能处置该项投资资产,而这在很大程度上要依靠企业管理层和会计人员对长期股权投资持有意图的主观判断,这就会导致各企业会计处理标准的不一致,从而影响各企业会计信息质量,降低会计信息的可比性。
According to the current accounting standards in our country, whether the temporary difference related to long-term equity investment should confirm the deferred income tax assets depends on whether the investment enterprise is likely to dispose of the investment assets in the future, which depends to a large extent on the management of the enterprise And accounting staff’s long-term equity investment held the intention of the subjective judgments, which will result in inconsistencies in the accounting standards of various enterprises, thus affecting the quality of accounting information of enterprises and reduce the comparability of accounting information.