A comparative Study of the Liability of the Income Statement and the Liability of the Balance Sheet

被引：0

作者：

Wang Jianbing ^{[1
]}

Wang Jun ^{[1
]}

机构：

[1] Huaiyin Inst Technol, Sch Econ & Management, Huaian 223001, Peoples R China

来源：

PROCEEDINGS OF THE 2015 JOINT INTERNATIONAL MECHANICAL, ELECTRONIC AND INFORMATION TECHNOLOGY CONFERENCE (JIMET 2015) | 2015年 / 10卷

关键词：

temporary differences; time difference; the balance sheet debt method; income statement debt method;

D O I：

暂无

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

On February 15, 2006, the ministry of finance issued new enterprise accounting standards system, including the accounting standards for enterprises - income tax,which has clearly shown that we should apply the international balance sheet debt method to tax accounting. The view of assets and liability, as the theoretical basis of balance sheet debt method, pays more attention to the reality of transaction and event, so that it can make financial statements more true and fair.

引用

页码：11 / 14

页数：4

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