Posts Tagged ‘ 所得税

IFRS笔记:IAS 12 – Income Tax

“And as for deferred tax, the best method of accounting for it is not to account for it.”

by Peter Holgate, Senior Technical Partner, PWC UK

本文不是对准则条文的摘录,而是讨论准则条文背后的假设和原理,以及在实际中碰到难以准确适用准则条文的情况下该如何思考。 Read more