湖北财经高等专科学校学报Issue(2)：58-60,3.
浅谈合并报表企业所得税的处理
Corporate Income Tax Treatment under Continuous Preparation of Consolidated Statements
杨超1
作者信息
- 1. 武汉市财政学校会计教研室,湖北武汉430051
- 折叠
摘要
Abstract
This article analyzes income tax issues of consolidated statements arising from the inside transaction from the book value and tax-based perspective, and the corresponding offset handling, so as to objectively and reasonably reflect the financial position of the group＇s overall business and operating results.关键词
合并报表/企业所得税/递延所得税资产/递延所得税负债Key words
Consolidated Statements/Corporate Income Tax/Deferred Income Tax Assets/Deferred Income Tax Liabilities分类
管理科学引用本文复制引用
杨超..浅谈合并报表企业所得税的处理[J].湖北财经高等专科学校学报,2012,(2):58-60,3.
