A comparative Study of the Liability of the Income Statement and the Liability of the Balance Sheet
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.
temporary differences time difference the balance sheet debt method income statement debt method
Wang Jianbing Wang Jun
Huaiyin institute of technology,School of economics and management,Huaian 223001
国际会议
重庆
英文
11-14
2015-12-18（万方平台首次上网日期，不代表论文的发表时间）