原IAS的原文规定如下:The deferred tax liability or asset that arises from the revaluation of a non-depreciable asset in accordance with IAS 16.31 shall be measured on the basis of the tax consequences that would follow from recovery of the carrying amount of that asset through sales, regardless ...
因为IFRS下是允许使用revaluation model的,而US GAAP下是不允许使用revaluation model的。所以就会导致IFRS下会计上的AB和US GAAP下的会计上的AB就会有显著的不同,那进一步在计算income tax的时候,两个准则下的AB就会有显著的不同从而造成(AB-TB)*tax rate 计算的DTL和DTA有显著的不同了哦 Revaluation model是之前...
对于我国境内企业适用IFRS编制财务报告时,税金及附加科目除土地增值税外通常被包含在Administrative expenses或Other expenses当中,而土地增值税由于是对其增值所得额进行征税,在IFRS下被视为属于所得税的一种,通常在Income tax项目中进行列报。 (一)PWC illustrative HKFRS consolidated financial statements (二)EY illust...
It says that ED proposes significant changes to accounting for income taxes under International Financial Reporting Standards (IFRS) which are largely inspired by the U.S. Generally Accepted Accounting Principles (GAAP). The proposed changes covers the areas such as tax basis, deferred taxes and ...
就拿利润表来说吧,IFRS 18里对利润表的形式作出了大幅度调整,原来的收入、成本、费用等报表项目划分成了新的五个分类进行列报披露,分别是经营类项目(Operating)、投资类(Investing)、筹资类(Financing)、所得税类(Income Tax)和已终止的业务类(Discontinued Operation),我是想请你针对这些调整再深入地分析一下啊...
国际财务报告准则解释委员会(IFRS Interpretations Committee)于2017年5月发布了IFRIC 23 Uncertainty over Income Tax Treatments(不确定的所得税处理,或译为所得税处理的不确定性),用于处理所得税领域中尚未有明确税法规定或所得税申报过程中具有不确定性的事项。IFRIC 23于2019年1月1日开始生效,我国企业会计准则还...
IFRSIncomeTaxAccounting IncomeTaxAccounting underIFRS:Alookahead* Initialrecognition 1PricewaterhouseCoopersLLPAlookahead Aboutthisseries TheIASBhasproposedsignicantlychangingthecurrentIFRSstandardon accounting orincometax.Thisisthethirdarticleinaseriesthatexploreshowthe ...
www.pwc.com/ifrs IFRS news In this issue: 1 Income taxes The end of an era Tax accounting and the research agenda– all quiet on the western front? 3 Variable payments for The IASB discussed the research project on income taxes and decided to delete it the separate acquisition from the ...
eporting Standards) IFRS implications for income taxes.(INTERNATIONAL TAX)(International Financial Reporting Standards)IFRS implications for income taxes.(INTERNATIONAL TAX)(International Financial Reporting Standards)Rood, JoanKinney, Laura
Benjamin Franklin once wrote: “In this world nothing can be said to be certain, except death and taxes“. Income tax is something that can hardly be avoided by a profit-making company. You might find filling-in the tax return a demanding task because everything must be correct – otherwis...