所得税会计准则的国际趋同  

International convergent opinions on income tax accountant standard

作　　者：陈立军[1] 崔莹[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2007年第5期78-82,共5页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：分析财政部2006年颁发的新的企业会计准则与国际趋同的基本思想,指出作为新准则之一的所得税会计准则应借鉴国际相关准则。The paper analyzed that new Chinese accounting standards issued by Ministry of Finance in 2006 embody the basic thoughts of the international accounting standards. It pointed out that as one of the new standards, the income tax accounting standard should use the international relevant standards for reference.

关 键 词：所得税会计准则 资产负债表债务法 暂时性差异 递延所得税资产和负债 

分 类 号：F812.42[经济管理—财政学]