新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】
递延所得税的会计处理与分析
递延所得税的会计处理与分析递延所得税是指在会计报表中，由于税法规定与会计准则规定之间的差异产生的实际缴纳税额与会计核算利润之间的差额。
递延所得税是一个复杂而重要的会计课题，对于企业的财务状况和经营活动具有举足轻重的影响。
本文将介绍递延所得税的基本概念、会计处理方法以及分析其对企业财务指标的影响。
一、递延所得税的基本概念递延所得税产生的根本原因是税法规定和会计准则之间的差异。
税法往往要求企业在特定情况下确认收入或费用，而会计准则则可能有不同的确认时间或计量方法。
这种差异导致了企业财务报表上的临时差异和永久差异。
临时差异是指由于税法规定和会计准则的差异，在未来会计期间内可预见会消除的差异。
例如，税法规定某笔收入可以在下一会计期间确认，但会计准则要求在当前会计期间确认，导致了临时性的差异。
永久差异是指由于税法和会计准则之间的差异，在未来会计期间内不会消除的差异。
例如，税收抵扣准则要求某项费用在税收方面不可抵扣，但会计准则认为该费用属于可抵扣范围，导致了永久性的差异。
二、递延所得税的会计处理方法递延所得税的会计处理方法主要包括递延所得税资产和递延所得税负债的确认、计量和披露。
1. 递延所得税资产的确认和计量当企业的累计临时差异为净负值时，应确认递延所得税资产，用于抵扣未来企业实际所得税。
递延所得税资产的计量方法为净负值乘以预计的适用税率。
2. 递延所得税负债的确认和计量当企业的累计临时差异为净正值时，应确认递延所得税负债，用于预计未来会计期间内的实际所得税支付。
递延所得税负债的计量方法为净正值乘以预计的适用税率。
3. 披露企业在财务报表中应明确披露递延所得税资产和递延所得税负债的余额、计提和冲销情况，以及适用的税率和未使用的税收抵扣亏损情况等信息。
三、递延所得税对企业财务指标的影响递延所得税对企业的财务指标产生重要影响。
首先，递延所得税的存在使得企业的税前利润与税后利润存在差异，从而影响到企业的净利润、每股收益和股东权益等指标。
国际会计准则第12号所得税会计
国际会计准则第12号所得税会计1.所得税负债与所得税资产：a.所得税负债是企业未来应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。
b.所得税资产是企业未来可以抵消应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。
2.对于税务纳税额与会计纳税额之间的差异，企业需要进行必要的会计处理，以反映出未来的税收效果。
这些差异可以是暂时性差异或永久性差异。
a.暂时性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的差异，但在以后的会计期间内会有所调整。
暂时性差异会导致会计纳税负债或所得税资产的发生和变动。
b.永久性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的不一致，且在以后的会计期间内不会有所调整。
永久性差异不会影响会计纳税负债和所得税资产。
3.在编制财务报表时，企业需要计算未计提以前年度的所得税负债或所得税资产，以反映出之前年度的差异。
4.对于所得税资产和所得税负债的计量，企业应使用税法确定的税率，该税率反映了当局对于企业所得税应纳税额的立法安排。
若有可使用的未来税率变化，企业需要根据最可能发生的情况来计量。
5.企业应在财务报表中披露所得税负债和所得税资产的发生和变动，以及与所得税负债和所得税资产相关的暂时性差异和永久性差异。
通过遵循国际会计准则第12号，企业可以确保在编制财务报表时正确处理所得税，以准确反映企业的财务状况和经营业绩。
该准则的要求提供了明确的指引，帮助企业遵守国际会计准则并避免在所得税会计方面的错误和不一致。
这有助于提高财务报表的可比性和准确性，增强投资者和其他利益相关方对企业的信任。
递延所得税的会计分录
递延所得税的会计分录
递延税项是指尚未支付的所得税，它由以下两个组成部分构成：递延所得税负债和递延所得税资产。
递延所得税负债（Deferred income tax liabilities）是指未来应
对外部部分所得税支付的义务，而这些税款在当前会计期间的税务报表中已经确认为支出。
递延所得税负债一般出现在下列情况下：当公司对某些收入或利润尚未计入税务报表时或者在税务报表中对某些支出计入时。
会计分录如下：
借：递延所得税负债贷：所得税费用
递延所得税资产（Deferred income tax assets）是指公司预计未
来能够享受到的减免外部部分所得税的未来经济利益。
递延所得税资产一般出现在下列情况下：当公司对某些收入或利润已计入税务报表，但在未来会计期间中可减免对外部部分所得税产生的结果，或者在税务报表中对某些支出未计入时。
会计分录如下：
借：所得税费用贷：递延所得税资产
需要注意的是，递延所得税负债和递延所得税资产的计算方法和会计处理方法可能因国家和地区税法的不同而略有差异。
因此，在实际操作中，应按照当地相关法规和准则进行准确计算和处理。
递延所得税资产会计处理
递延所得税资产会计处理最近有好多企业在店铺提问的就是关于递延所得税是如何处理的，这个企业的会计是会进⾏做账的，这个是具有抵扣暂时性差异的，关键是还可以抵扣企业的亏损的，下⾯就由店铺⼩编给⼤家讲解⼀下有关递延所得税的处理⽅法的。
递延所得税资产会计处理递延所得税资产的账务处理⼀、本科⽬核算企业确认的可抵扣暂时性差异产⽣的递延所得税资产。
⼆、本科⽬应按可抵扣暂时性差异等项⽬进⾏明细核算。
根据税法规定可⽤以后年度税前利润弥补的亏损及税款抵减产⽣的所得税资产，也在本科⽬核算。
三、递延所得税资产的主要账务处理：(⼀)资产负债表⽇，企业确认的递延所得税资产，借记本科⽬，贷记“所得税费⽤——递延所得税费⽤”科⽬。
资产负债表⽇递延所得税资产的应有余额⼤于其账⾯余额的，应按其差额确认，借记本科⽬，贷记“所得税费⽤——递延所得税费⽤”等科⽬;资产负债表⽇递延所得税资产的应有余额⼩于其账⾯余额的差额做相反的会计分录。
企业合并中取得资产、负债的⼊账价值与其计税基础不同形成可抵扣暂时性差异的，应于购买⽇确认递延所得税资产，借记本科⽬，贷记“商誉”等科⽬。
与直接计⼊所有者权益的交易或事项相关的递延所得税资产，借记本科⽬，贷记“资本公积——其他资本公积”科⽬。
(⼆)资产负债表⽇，预计未来期间很可能⽆法获得⾜够的应纳税所得额⽤以抵扣可抵扣暂时性差异的，按原已确认的递延所得税资产中应减记的⾦额，借记“所得税费⽤——递延所得税费⽤”、“资本公积——其他资本公积”等科⽬，贷记本科⽬。
四、本科⽬期末借⽅余额，反映企业确认的递延所得税资产。
递延所得税负债的账务处理⼀、本科⽬核算企业确认的应纳税暂时性差异产⽣的所得税负债。
⼆、本科⽬可按应纳税暂时性差异的项⽬进⾏明细核算。
三、递延所得税负债的主要账务处理：(⼀)资产负债表⽇，企业确认的递延所得税负债，借记“所得税费⽤——递延所得税费⽤”科⽬，贷记本科⽬。
资产负债表⽇递延所得税负债的应有余额⼤于其账⾯余额的，应按其差额确认，借记“所得税费⽤——递延所得税费⽤”科⽬，贷记本科⽬;资产负债表⽇递延所得税负债的应有余额⼩于其账⾯余额的做相反的会计分录。
最新国际会计准则IAS12
目录一、概述二、范围三、定义四、应税所得和会计收益的差异五、纳税影响的会计方法六、递延法七、负债法八、适用性九、递延税款借项十、应税亏损十一、资产的价值重估十二、附属公司和联营企业的未分配盈余十三、财务报表的呈报十四、揭示十五、纳税或有事项十六、过渡性规定十七、生效日期二、范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系，可能不能代表税率的当前水平。
三、定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
四、应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】
外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。
IAS12 所得税
Two liability methods
The income statement liability method which focuses on the differences between taxable profit and accounting profit The balance sheet liability method which focuses on the differences between balance sheet values and tax values of assets and liabilities The resultant deferred tax figure will be the same under each method IAS 12 requires that the balance sheet liability method is used.
Example 1
An entity buys equipment for $10000 and depreciates it on a straight line basis over its expected useful life of five years. For tax purposes, the equipment is depreciated at 25% per annum on a straight line basis . The entity’s profit for each of the five years was $6000, before deducting depreciation of the equipment. The tax rate is 40% You are required to calculate the deferred tax liabilities at the end of each of the five years and the income statements of the entity for each of the five years.
国际会计准则第12号所得税会计.doc
国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系,可能不能代表税率的当前水平。
定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。
例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。
国际会计准则IAS_12英文版
IAS 12© IASCF 1065International Accounting Standard 12Income TaxesThis version includes amendments resulting from IFRSs issued up to 17 January 2008.IAS 12 Income Taxes was issued by the International Accounting Standards Committee (IASC)in October 1996. It replaced IAS 12 Accounting for Taxes on Income (issued in July 1979).In May 1999 paragraph 88 was amended by IAS 10 Events After the Balance Sheet and in April 2000 further amendments were made as a consequence of I AS 40 Investment Property .In October 2000 IASC approved revisions to specify the accounting treatment for income tax consequences of dividends.In April 2001 the International Accounting Standards Board resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn.Since then, IAS 12 and its accompanying guidance have been amended by the following IFRSs:•I AS 1Presentation of Financial Statements (as revised in December 2003)•I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors (issued December 2003)•I AS 21 The Effects of Changes in Foreign Exchange Rates (as revised in December 2003)•I AS 39 Financial Instruments: Recognition and Measurement (as revised in December 2003)•I FRS 2Share-based Payment (issued February 2004)•I FRS 3 Business Combinations (issued March 2004)•I AS 1 Presentation of Financial Statements (as revised in September 2007)•I FRS 3Business Combinations (as revised in January 2008).The following Interpretations refer to IAS 12:•SIC-21 Income Taxes—Recovery of Revalued Non-Depreciable Assets (issued July 2000 and subsequently amended)•SIC-25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders (issued July 2000 and subsequently amended)•I FRI C 7Applying the Restatement Approach under IAS 29 Financial Reporting inHyperinflationary Economies(issued November 2005 and subsequently amended).IAS 121066© IASCF C ONTENTSparagraphsINTRODUCTIONIN1–IN14INTERNATIONAL ACCOUNTING STANDARD 12INCOME TAXESOBJECTIVESCOPE1–4DEFINITIONS5–11Tax base7–11RECOGNITION OF CURRENT TAX LIABILITIES AND CURRENT TAX ASSETS12–14RECOGNITION OF DEFERRED TAX LIABILITIES AND DEFERRED TAX ASSETS15–45Taxable temporary differences15–23Business combinations19Assets carried at fair value20Goodwill21–21B Initial recognition of an asset or liability22–23Deductible temporary differences24–33Goodwill32A Initial recognition of an asset or liability33Unused tax losses and unused tax credits34–36Reassessment of unrecognised deferred tax assets37Investments in subsidiaries, branches and associates and interests injoint ventures38–45MEASUREMENT46–56RECOGNITION OF CURRENT AND DEFERRED TAX57–68C Items recognised in profit or loss58–60Items recognised outside profit or loss61A–65A Deferred tax arising from a business combination66–68Current and deferred tax arising from share-based payment transactions68A–68C PRESENTATION71–78Tax assets and tax liabilities71–76Offset71–76Tax expense77–78Tax expense (income) related to profit or loss from ordinary activities77Exchange differences on deferred foreign tax liabilities or assets78DISCLOSURE79–88EFFECTIVE DATE89–95APPENDICESA Examples of temporary differencesB Illustrative computations and presentationIAS 12 International Accounting Standard 12 Income Taxes (IAS 12) is set out in paragraphs 1–95. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 12 should be read in the context of its objective, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. I AS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.© IASCF1067IAS 12IntroductionI N1This Standard (‘I AS 12 (revised)’) replaces I AS 12 Accounting for Taxes on Income(‘the original AS 12’). AS 12 (revised) is effective for accounting periods beginning on or after 1 January 1998. The major changes from the original IAS 12 are as follows.IN2The original IAS 12 required an entity to account for deferred tax using either the deferral method or a liability method which is sometimes known as the income statement liability method. IAS 12 (revised) prohibits the deferral method and requires another liability method which is sometimes known as the balance sheet liability method.The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences. Timing differences are differences between taxable profit and accounting profit that originate in one period and reverse in one or more subsequent periods.Temporary differences are differences between the tax base of an asset or liability and its carrying amount in the statement of financial position. The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.All timing differences are temporary differences. Temporary differences also arise in the following circumstances, which do not give rise to timing differences, although the original IAS 12 treated them in the same way as transactions that do give rise to timing differences:(a)subsidiaries, associates or joint ventures have not distributed their entireprofits to the parent or investor;(b)assets are revalued and no equivalent adjustment is made for tax purposes;and(c)the identifiable assets acquired and liabilities assumed in a businesscombination are generally recognised at their fair values in accordancewith IFRS 3 Business Combinations, but no equivalent adjustment is made fortax purposes.Furthermore, there are some temporary differences which are not timing differences, for example those temporary differences that arise when:(a)the non-monetary assets and liabilities of an entity are measured in itsfunctional currency but the taxable profit or tax loss (and, hence, the taxbase of its non-monetary assets and liabilities) is determined in a differentcurrency;(b)non-monetary assets and liabilities are restated under I AS 29 FinancialReporting in Hyperinflationary Economies; or(c)the carrying amount of an asset or liability on initial recognition differsfrom its initial tax base.1068© IASCFIAS 12 IN3The original IAS 12 permitted an entity not to recognise deferred tax assets and liabilities where there was reasonable evidence that timing differences would not reverse for some considerable period ahead. IAS 12 (revised) requires an entity to recognise a deferred tax liability or (subject to certain conditions) asset for all temporary differences, with certain exceptions noted below.IN4The original IAS 12 required that:(a)deferred tax assets arising from timing differences should be recognisedwhen there was a reasonable expectation of realisation; and(b)deferred tax assets arising from tax losses should be recognised as an assetonly where there was assurance beyond any reasonable doubt that futuretaxable income would be sufficient to allow the benefit of the loss to berealised. The original IAS 12 permitted (but did not require) an entity todefer recognition of the benefit of tax losses until the period of realisation.IAS 12 (revised) requires that deferred tax assets should be recognised when it is probable that taxable profits will be available against which the deferred tax asset can be utilised. Where an entity has a history of tax losses, the entity recognisesa deferred tax asset only to the extent that the entity has sufficient taxabletemporary differences or there is convincing other evidence that sufficient taxable profit will be available.IN5As an exception to the general requirement set out in paragraph IN3 above, IAS12 (revised) prohibits the recognition of deferred tax liabilities and deferred tax assets arising from certain assets or liabilities whose carrying amount differs on initial recognition from their initial tax base. Because such circumstances do not give rise to timing differences, they did not result in deferred tax assets or liabilities under the original IAS 12.N6The original I AS 12 required that taxes payable on undistributed profits of subsidiaries and associates should be recognised unless it was reasonable to assume that those profits will not be distributed or that a distribution would not give rise to a tax liability. However, IAS 12 (revised) prohibits the recognition of such deferred tax liabilities (and those arising from any related cumulative translation adjustment) to the extent that:(a)the parent, investor or venturer is able to control the timing of the reversalof the temporary difference; and(b)it is probable that the temporary difference will not reverse in theforeseeable future.Where this prohibition has the result that no deferred tax liabilities have been recognised, IAS 12 (revised) requires an entity to disclose the aggregate amount of the temporary differences concerned.IN7The original IAS 12 did not refer explicitly to fair value adjustments made on a business combination. Such adjustments give rise to temporary differences and IAS12 (revised) requires an entity to recognise the resulting deferred tax liability or (subject to the probability criterion for recognition) deferred tax asset with a corresponding effect on the determination of the amount of goodwill or bargain purchase gain recognised. However, IAS12 (revised) prohibits the recognition of deferred tax liabilities arising from the initial recognition of goodwill.© IASCF1069IAS 12I N8The original I AS 12 permitted, but did not require, an entity to recognise adeferred tax liability in respect of asset revaluations. IAS 12 (revised) requires an entity to recognise a deferred tax liability in respect of asset revaluations.I N9The tax consequences of recovering the carrying amount of certain assets orliabilities may depend on the manner of recovery or settlement, for example:(a)in certain countries, capital gains are not taxed at the same rate as othertaxable income; and(b)in some countries, the amount that is deducted for tax purposes on sale ofan asset is greater than the amount that may be deducted as depreciation.The original IAS 12 gave no guidance on the measurement of deferred tax assets and liabilities in such cases. IAS 12 (revised) requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.I N10The original I AS 12 did not state explicitly whether deferred tax assets andliabilities may be discounted. IAS 12 (revised) prohibits discounting of deferred tax assets and liabilities.IN11The original IAS 12 did not specify whether an entity should classify deferred tax balances as current assets and liabilities or as non-current assets and liabilities.I AS 12 (revised) requires that an entity which makes the current/non-currentdistinction should not classify deferred tax assets and liabilities as current assets and liabilities.*IN12The original IAS 12 stated that debit and credit balances representing deferred taxes may be offset. IAS 12 (revised) establishes more restrictive conditions on offsetting, based largely on those for financial assets and liabilities in I AS 32 Financial Instruments: Disclosure and Presentation.†I N13The original I AS 12 required disclosure of an explanation of the relationshipbetween tax expense and accounting profit if not explained by the tax rates effective in the reporting entity’s country. AS 12 (revised) requires this explanation to take either or both of the following forms:(a) a numerical reconciliation between tax expense (income) and the productof accounting profit multiplied by the applicable tax rate(s); or(b) a numerical reconciliation between the average effective tax rate and theapplicable tax rate.I AS 12 (revised) also requires an explanation of changes in the applicable taxrate(s) compared to the previous accounting period.*This requirement has been moved to paragraph 56 of I AS 1 Presentation of Financial Statements (as revised in 2007).†In 2005 the IASB amended IAS 32 as Financial Instruments: Presentation.1070© IASCFIAS 12IN14New disclosures required by IAS 12 (revised) include:(a)in respect of each type of temporary difference, unused tax losses andunused tax credits:(i)the amount of deferred tax assets and liabilities recognised; and(ii)the amount of the deferred tax income or expense recognised in profit or loss, if this is not apparent from the changes in the amountsrecognised in the statement of financial position;(b)in respect of discontinued operations, the tax expense relating to:(i)the gain or loss on discontinuance; and(ii)the profit or loss from the ordinary activities of the discontinued operation; and(c)the amount of a deferred tax asset and the nature of the evidencesupporting its recognition, when:(i)the utilisation of the deferred tax asset is dependent on futuretaxable profits in excess of the profits arising from the reversal ofexisting taxable temporary differences; and(ii)the entity has suffered a loss in either the current or preceding period in the tax jurisdiction to which the deferred tax asset relates.© IASCF1071IAS 12International Accounting Standard 12Income TaxesObjectiveThe objective of this Standard is to prescribe the accounting treatment for income taxes. The principal issue in accounting for income taxes is how to account for thecurrent and future tax consequences of:(a)the future recovery (settlement) of the carrying amount of assets(liabilities) that are recognised in an entity’s statement of financialposition; and(b)transactions and other events of the current period that are recognised inan entity’s financial statements.It is inherent in the recognition of an asset or liability that the reporting entityexpects to recover or settle the carrying amount of that asset or liability. If it isprobable that recovery or settlement of that carrying amount will make futuretax payments larger (smaller) than they would be if such recovery or settlementwere to have no tax consequences, this Standard requires an entity to recognise adeferred tax liability (deferred tax asset), with certain limited exceptions.This Standard requires an entity to account for the tax consequences oftransactions and other events in the same way that it accounts for thetransactions and other events themselves. Thus, for transactions and otherevents recognised in profit or loss, any related tax effects are also recognised in profit or loss. For transactions and other events recognised outside profit or loss(either in other comprehensive income or directly in equity), any related taxeffects are also recognised outside profit or loss (either in other comprehensiveincome or directly in equity, respectively). Similarly, the recognition of deferredtax assets and liabilities in a business combination affects the amount of goodwillarising in that business combination or the amount of the bargain purchase gainrecognised.This Standard also deals with the recognition of deferred tax assets arising fromunused tax losses or unused tax credits, the presentation of income taxes in thefinancial statements and the disclosure of information relating to income taxes. Scope1This Standard shall be applied in accounting for income taxes.2For the purposes of this Standard, income taxes include all domestic and foreign taxes which are based on taxable profits. Income taxes also include taxes, such as withholding taxes, which are payable by a subsidiary, associate or joint venture on distributions to the reporting entity.3[Deleted]1072© IASCFIAS 12 4This Standard does not deal with the methods of accounting for government grants (see I AS 20 Accounting for Government Grants and Disclosure of Government Assistance) or investment tax credits. However, this Standard does deal with the accounting for temporary differences that may arise from such grants or investment tax credits.Definitions5The following terms are used in this Standard with the meanings specified: Accounting profit is profit or loss for a period before deducting tax expense.Taxable profit (tax loss) is the profit (loss) for a period, determined in accordance with the rules established by the taxation authorities, upon which income taxes are payable (recoverable).Tax expense (tax income) is the aggregate amount included in the determination of profit or loss for the period in respect of current tax and deferred tax.Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of:(a)deductible temporary differences;(b)the carryforward of unused tax losses; and(c)the carryforward of unused tax credits.Temporary differences are differences between the carrying amount of an asset or liability in the state me nt of financial position and its tax base. Te mporary differences may be either:(a)taxable temporary differences, which are te mporary diffe re nce s that willresult in taxable amounts in determining taxable profit (tax loss) of futureperiods when the carrying amount of the asset or liability is recovered orsettled; or(b)deductible temporary differences, which are te mporary diffe re nce s that willre sult in amounts that are de ductible in de te rmining taxable profit (taxloss) of future periods when the carrying amount of the asset or liability isrecovered or settled.The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes.6Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income).© IASCF1073IAS 12Tax base7The tax base of an asset is the amount that will be deductible for tax purposes against any taxable economic benefits that will flow to an entity when it recovers the carrying amount of the asset. If those economic benefits will not be taxable, the tax base of the asset is equal to its carrying amount.Examples1 A machine cost 100. For tax purposes, depreciation of 30 has alreadybeen deducted in the current and prior periods and the remaining costwill be deductible in future periods, either as depreciation or through adeduction on disposal. Revenue generated by using the machine istaxable, any gain on disposal of the machine will be taxable and any losson disposal will be deductible for tax purposes. The tax base of the machineis 70.2Interest receivable has a carrying amount of 100. The related interest revenue will be taxed on a cash basis. The tax base of the interest receivableis nil.3Trade receivables have a carrying amount of 100. The related revenue has already been included in taxable profit (tax loss). The tax base of thetrade receivables is 100.4Dividends receivable from a subsidiary have a carrying amount of 100.The dividends are not taxable. In substance, the entire carrying amount of theasset is deductible against the economic benefits. Consequently, the tax base of thedividends receivable is 100.(a)5 A loan receivable has a carrying amount of 100. The repayment of theloan will have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no taxable temporary difference. An alternative analysisis that the accrued dividends receivable have a tax base of nil and that a tax rate of nilis applied to the resulting taxable temporary difference of 100. Under both analyses,there is no deferred tax liability.8The tax base of a liability is its carrying amount, less any amount that will be deductible for tax purposes in respect of that liability in future periods. In the case of revenue which is received in advance, the tax base of the resulting liability is its carrying amount, less any amount of the revenue that will not be taxable in future periods.1074© IASCFIAS 12Examples1Current liabilities include accrued expenses with a carrying amount of 100. The related expense will be deducted for tax purposes on a cashbasis. The tax base of the accrued expenses is nil.2Current liabilities include interest revenue received in advance, with a carrying amount of 100. The related interest revenue was taxed on a cashbasis. The tax base of the interest received in advance is nil.3Current liabilities include accrued expenses with a carrying amount of 100. The related expense has already been deducted for tax purposes.The tax base of the accrued expenses is 100.4Current liabilities include accrued fines and penalties with a carrying amount of 100. Fines and penalties are not deductible for tax purposes.The tax base of the accrued fines and penalties is 100.(a)5 A loan payable has a carrying amount of 100. The repayment of the loanwill have no tax consequences. The tax base of the loan is 100.(a)Under this analysis, there is no deductible temporary difference. An alternativeanalysis is that the accrued fines and penalties payable have a tax base of nil and thata tax rate of nil is applied to the resulting deductible temporary difference of 100.Under both analyses, there is no deferred tax asset.9Some items have a tax base but are not recognised as assets and liabilities in the statement of financial position. For example, research costs are recognised as an expense in determining accounting profit in the period in which they are incurred but may not be permitted as a deduction in determining taxable profit (tax loss) until a later period. The difference between the tax base of the research costs, being the amount the taxation authorities will permit as a deduction in future periods, and the carrying amount of nil is a deductible temporary difference that results in a deferred tax asset.10Where the tax base of an asset or liability is not immediately apparent, it is helpful to consider the fundamental principle upon which this Standard is based: that an entity shall, with certain limited exceptions, recognise a deferred tax liability (asset) whenever recovery or settlement of the carrying amount of an asset or liability would make future tax payments larger (smaller) than they would be if such recovery or settlement were to have no tax consequences.Example C following paragraph 52 illustrates circumstances when it may be helpful to consider this fundamental principle, for example, when the tax base of an asset or liability depends on the expected manner of recovery or settlement. 11In consolidated financial statements, temporary differences are determined by comparing the carrying amounts of assets and liabilities in the consolidated financial statements with the appropriate tax base. The tax base is determined by reference to a consolidated tax return in those jurisdictions in which sucha return is filed. In other jurisdictions, the tax base is determined by referenceto the tax returns of each entity in the group.© IASCF1075IAS 12Recognition of current tax liabilities and current tax assets12Curre nt tax for curre nt and prior pe riods shall, to the e xte nt unpaid, be recognised as a liability. If the amount already paid in respect of current and prior pe riods e xce e ds the amount due for those pe riods, the e xce ss shall berecognised as an asset.13The benefit relating to a tax loss that can be carried back to recover current tax ofa previous period shall be recognised as an asset.14When a tax loss is used to recover current tax of a previous period, an entity recognises the benefit as an asset in the period in which the tax loss occurs because it is probable that the benefit will flow to the entity and the benefit can be reliably measured.Recognition of deferred tax liabilities and deferred tax assets Taxable temporary differences15 A deferred tax liability shall be recognised for all taxable temporary differences,except to the extent that the deferred tax liability arises from:(a)the initial recognition of goodwill; or(b)the initial recognition of an asset or liability in a transaction which:(i)is not a business combination; and(ii)at the time of the transaction, affe cts ne ithe r accounting profit nor taxable profit (tax loss).Howe ve r, for taxable te mporary diffe re nce s associate d with inve stme nts in subsidiaries, branches and associates, and interests in joint ventures, a deferred tax liability shall be recognised in accordance with paragraph 39.16I t is inherent in the recognition of an asset that its carrying amount will be recovered in the form of economic benefits that flow to the entity in future periods. When the carrying amount of the asset exceeds its tax base, the amount of taxable economic benefits will exceed the amount that will be allowed as a deduction for tax purposes. This difference is a taxable temporary difference and the obligation to pay the resulting income taxes in future periods is a deferred tax liability. As the entity recovers the carrying amount of the asset, the taxable temporary difference will reverse and the entity will have taxable profit. This makes it probable that economic benefits will flow from the entity in the form of tax payments. Therefore, this Standard requires the recognition of all deferred tax liabilities, except in certain circumstances described in paragraphs 15 and 39. 1076© IASCFIAS 12ExampleAn asset which cost 150 has a carrying amount of 100. Cumulative depreciationfor tax purposes is 90 and the tax rate is 25%.The tax base of the asset is 60 (cost of 150 less cumulative tax depreciation of 90). To recoverthe carrying amount of 100, the entity must earn taxable income of 100, but will only be ableto deduct tax depreciation of 60. Consequently, the entity will pay income taxes of 10 (40 at25%) when it recovers the carrying amount of the asset. The difference between the carryingamount of 100 and the tax base of 60 is a taxable temporary difference of 40. Therefore, theentity recognises a deferred tax liability of 10 (40 at 25%) representing the income taxes thatit will pay when it recovers the carrying amount of the asset.17Some temporary differences arise when income or expense is included in accounting profit in one period but is included in taxable profit in a different period. Such temporary differences are often described as timing differences.The following are examples of temporary differences of this kind which are taxable temporary differences and which therefore result in deferred tax liabilities:(a)interest revenue is included in accounting profit on a time proportion basisbut may, in some jurisdictions, be included in taxable profit when cash iscollected. The tax base of any receivable recognised in the statement offinancial position with respect to such revenues is nil because the revenuesdo not affect taxable profit until cash is collected;(b)depreciation used in determining taxable profit (tax loss) may differ fromthat used in determining accounting profit. The temporary difference isthe difference between the carrying amount of the asset and its tax basewhich is the original cost of the asset less all deductions in respect of thatasset permitted by the taxation authorities in determining taxable profit ofthe current and prior periods. A taxable temporary difference arises, andresults in a deferred tax liability, when tax depreciation is accelerated(if tax depreciation is less rapid than accounting depreciation, a deductibletemporary difference arises, and results in a deferred tax asset); and(c)development costs may be capitalised and amortised over future periods indetermining accounting profit but deducted in determining taxable profitin the period in which they are incurred. Such development costs have atax base of nil as they have already been deducted from taxable profit.The temporary difference is the difference between the carrying amountof the development costs and their tax base of nil.18Temporary differences also arise when:(a)the identifiable assets acquired and liabilities assumed in a businesscombination are recognised at their fair values in accordance with IFRS 3Business Combinations, but no equivalent adjustment is made for taxpurposes (see paragraph 19);(b)assets are revalued and no equivalent adjustment is made for tax purposes(see paragraph 20);© IASCF1077。
国际会计准则第12号所得税会计
国际会计准则第12号所得税会计国际会计准则第12号--所得税会计（1979年7月公布1994年11月格式重排）范围 1．本号准则适用于财务报表中对所得税的会计处理包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系,可能不能代表税率的当前水平。
定义 3．本号准则所使用的下列术语具有特定的含义：会计收益是指在扣除有关所得税支出或加上有关所得税减免之前损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免是指在损益表中借记或贷记的税款金额不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损）是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间但在以后的一个或若干期间内可以转回。
永久性差异是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
应税所得和会计收益的差异 4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是应付税款准备和财务报表所报告的会计收益之间的关系可能不能代表税率的当前水平。
5．应税所得和会计收益之间产生差异的一个原因是某些项目包括在一种计算中被认为是适合的却被要求不包括在另一种计算中。
例如在许多税务制度中一些捐赠项目在确定应税所得时不允许被扣除但这种金额在确定会计收益时却可能可以被扣除。
国际会计准则第12号
国际会计准则第1 2 号（2 0 1 0 年版）正体中文版草案所得税（仅准则部分对外征求意见，有意见者请于99 年11 月30 日前，将意见以电子邮件方式寄至tifrs@.tw）财团法人中华民国会计研究发展基金会国际会计准则翻译覆审项目委员会征求意见函国际会计准则第12 号所得税A部分财团法人中华民国会计研究发展基金会国际会计准则翻译覆审项目委员会翻译国际会计准则第12 号正体中文版草案A1国际会计准则第12号所得税本版纳入截至2009 年12 月31 日止发布之国际财务报导准则对本准则所作之修正。
国际会计准则委员会（IASC）于1996 年10 月发布国际会计准则第12 号「所得税」，并取代国际会计准则第12 号「所得税之会计处理」（1979 年7 月发布）。
本准则第88 段已于1999 年5 月被国际会计准则第10 号「资产负债表日后事项」修正，并于2000 年4 月由于国际会计准则第40 号「投资性不动产」之结果进一步被修正。
国际会计准则委员会（IASC）于2000 年10 月核准修订，以明订股利所得税后果之会计处理。
国际会计准则理事会（IASB）于2001 年4 月决议，依旧章程所发布之所有准则及解释于修正或撤销前仍应适用。
其后，国际会计准则第12 号及随附之指引已被下列国际财务报导准则修正：_ 国际会计准则第1 号「财务报表之表达」（2003 年12 月修订）_ 国际会计准则第8 号「会计政策、会计估计变动及错误」（2003 年12 月发布）_ 国际会计准则第21 号「汇率变动之影响」（2003 年12 月修订）_ 国际会计准则第39 号「金融工具：认列与衡量」（2003 年12 月修订）_ 国际财务报导准则第2 号「股份基础给付」（2004 年2 月发布）_ 国际财务报导准则第3 号「企业合并」（2004 年3 月发布）_ 国际会计准则第1 号「财务报表之表达」（2007 年9 月修订）*_ 国际财务报导准则第3 号「企业合并」（2008 年1 月修订）†_ 国际财务报导准则第9 号「金融工具」（2009 年11 月发布）。
withholding 所得税费用 会计处理
withholding 所得税费用会计处理摘要：1.所得税费用的概念2.withholding 所得税的定义和作用3.withholding 所得税的会计处理方法4.withholding 所得税在企业和个人中的应用5.withholding 所得税的优缺点分析正文：所得税费用是企业和个人在一定时期内按照国家法律规定应缴纳的税金。
其中，withholding 所得税是指企业在支付工资、红利等给员工或其他相关方时，按照法律规定预先扣缴的所得税。
这种税收制度有助于简化税收征管过程，保障国家财政收入。
在会计处理方面，企业需要按照withholding 所得税的金额将其列为一项负债，并在税务部门规定的时间内缴纳。
同时，企业还需要在财务报表中反映withholding 所得税费用，以体现企业的实际经营状况和税收负担。
withholding 所得税在企业和个人中的应用广泛。
企业需要为员工缴纳withholding 所得税，个人也需要在获得收入时按照一定比例缴纳withholding 所得税。
此外，企业在支付红利、利息、租金等款项时，也需要按照法律规定扣缴withholding 所得税。
withholding 所得税制度具有以下优点：1.简化税收征管：企业和个人在获得收入时已经预先扣缴了所得税，减轻了税务部门的税收征管压力。
2.保障国家财政收入：预先扣缴的所得税有助于保障国家财政收入的稳定。
3.降低逃税风险：由于withholding 所得税是预先扣缴的，企业和个人在事后逃税的风险相对较低。
然而，withholding 所得税制度也存在一定的缺点：1.可能导致税收负担不公：由于withholding 所得税是按照固定比例扣缴的，可能会导致部分纳税人在不同收入阶段承担不同的税收负担。
2.影响企业和个人现金流：预先扣缴的所得税会影响企业和个人现金流，可能影响其投资和消费决策。
总之，withholding 所得税制度在简化税收征管、保障国家财政收入等方面具有显著优点，但也存在税收负担不公等缺点。
(财务会计)国际会计准则第号所得税会计
国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。
2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。
下列税款也未考虑包括在本号准则的范围之内：（l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；（2）企业在分配股利时缴纳的、可抵减企业应交所得税的税款。
告的会计收益之间的关系,可能不能代表税率的当前水平。
定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。
本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。
应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。
应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。
时间性差异，是指由于一些收人和费用项目包括在应税所得中的期间和包括在会计收益中的期间不一致而产生的一个期间内的应税所得和会计收益之间的差异。
时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。
永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。
应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。
在许多情况下，这些法规与用于确定会计收益的会计政策不同。
这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。
5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。
例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。
递延所得税费用会计处理
递延所得税费用会计处理
递延所得税费用是指由于企业在税法和会计准则上的规定存在差异所致的税收收入或支出的差额，这种差额在未来的一段时间内将会得到补偿或扣除，因此需要进行递延所得税费用的会计处理。
递延所得税费用主要分为两个方面，即递延所得税资产和递延所得税负债。
递延所得税资产是指企业报表期间应纳税额比实际所得税额少所形成的未来可以抵扣的税收收入，这一部分的递延所得税费用可以按照如下公式进行计算：
递延所得税资产 = （报表期末的税收收入 - 实际纳税额）×税率
递延所得税费用的会计处理涉及到两个重要的会计科目，即递延所得税费用和递延所得税资产/负债。
这里我们以递延所得税资产为例进行说明。
对于递延所得税资产，其会计处理步骤如下：
1. 首先需要计算出递延所得税资产的数额，按照上述公式进行计算。
2. 将递延所得税资产计入资产负债表中，归为流动资产或非流动资产，具体应按照企业自身的实际情况进行归类。
递延所得税费用 = （报表期末递延所得税资产 - 报表期初递延所得税资产）- （报表期末递延所得税负债 - 报表期初递延所得税负债）
以上便是递延所得税费用的会计处理流程，需要特别注意的是，递延所得税资产与递延所得税负债的计算和会计处理方法是相对的，并且会受到企业业务和税收政策的影响而有所差异。
因此，在完成递延所得税费用的会计处理时，需要对企业自身的具体情况进行仔细的分析和判断，以避免出现错误和漏洞。
递延所得税会计处理
递延所得税会计处理
所得税是指政府对企业所取得的财政收入，因此，有效管理所得税是企业盈利的重要部分。
因此，企业需要正确的会计处理来满足所得税的法规要求，同时最大限度地降低税负。
递延所得税（Deferred Tax）会计处理是一种把企业所得税现金流量计入未来的方法，其目的是减少税务影响，以满足当前的报表要求。
当企业缴纳所得税时，其未来的负债将减少，减少的负债将在未来缴纳税款时予以补偿。
递延所得税处理相当于企业在会计上收益和开支的“现金流量保险”，这种“保险”有助于减少风险，缩小企业未来的财政负担，从而确保企业资金可以合理分配到各个项目，以实现最佳投资回报。
处理递延所得税的关键要点是正确识别和计算各种所得税，因为收入税的法规规定和有效税率的设置对递延所得税的处理有很大的
影响。
此外，还需要了解企业当前所处的税收环境，因为不同的税收环境会影响企业的会计处理方式。
此外，还需要掌握递延所得税会计处理的基本原则，特别是企业应以“适当原则”处理其递延所得税。
这意味着企业应以最有利于企业的方式处理递延所得税，而不是以政府的目的来处理递延所得税。
此外，还需要考虑企业在会计处理过程中的灵活性。
最后，企业还需要定期评估其递延所得税处理，以确保其所得税筹划符合当前的政策规定，以及未来的变化可以得到充分响应。
同时，企业还应考虑对递延所得税量进行定期报告及其他必要的会计操作。
总之，正确处理递延所得税对于企业来说至关重要，可以有效缓解企业所得税压力，降低企业财务风险，提高企业的盈利能力。
因此，企业需要了解如何处理递延所得税，并确保其会计操作符合法规的要求。
单一交易确认的资产及负债的递延所得税处理——基于ias12修订征求
CICPA单一交易确认的资产及负债的递延所得税处理一基于IAS12修订征求意见稿的分析吕新建胡小东于海玉新租赁准则的适用普遍产生了一类同时等额确认一项资产和负债的单一交易或事项，而之前这类交易或事项鲜见于可能存在弃置义务的高危行业中。
这种单一交易事项产生的暂时性差异在当前中国所得税准则下满足递延所得税豁免确认条件，而这一豁免可能导致同一企业不同时期以及相同行业不同企业的有效税率因企业租赁活动的变化而不断变动，降低了会计信息的可比性。
在此背景下，国际会计准则理事会（IASB）发布了一份题为《与单一交易形成的资产和负债相关的递延所得税（针对＜国际会计准则第12号〉作岀的修订建议）》的征求意见稿，旨在缩小递延所得税豁免确认的适用范围。
鉴于会计准则的全面趋同本文基于国内企业所得税法并结合《企业会计准则第18号-所得税》（CAS18）,对该修订进行剖析，以期为实务工作及后续准则修订提供一定的借鉴。
二、递延所衞兑初始确认豁免CAS18第一条和第十三条对递延所得税的初始确认豁免作出了具体的规定，对于不是企业合并且发生时既不影响会计利润也不影响应纳税所得额的交易（“两不影响交易”）中产生的资产或负债的初始确认不确认递延所得税，此外，商誉的初始确认也豁免确认递延所得税负债O实务中非业务合并中的两不影响交易并不鲜见，在此举几个常见的例子：例1:在非业务合并的合并交易（资产收购）中，其类比适用《企业会计准则第4号-固定资产》（CAS4）中同时购入多项固定资产的总成本的公允价值分摊的方法，会导致合并报表中资产或负债的账面价值与计税基础的差异，但并没有改变会计利润和应纳税所得额。
上述单一交易也属于双不影响交易，但其又区别于前文中的豁免示例，在上述单一交易中.资产负债初始确认时会同时产生金额相等的应纳税暂时性差异和可抵扣暂时性差异尽管没有影响会计利润和应纳税所得额.但由于同时确认出递延所得税资产和递延所得税负债,可以不涉及资产负渍账面价值的调整.而这为单一交易的递延所得税确认提供了一种可能性。
第12号所得税
会计审计全书国际会计准则所得税国际会计准则第12号1996年修订目录目的范围定义计税基础当期所得税负债和当期所得税资产的确认递延所得税负债和递延所得税资产的确认应税暂时性差异企业合并以公允价值计价的资产商誉资产或负债的初始确认可抵扣暂时性差异负商誉资产或负债的初始确认未利用可抵扣亏损和未利用税款抵减未确认递延所得税资产的重估对子公司、分支机构及联营企业的投资和在合营企业中的权益计量当期和递延所得税的确认收益表直接贷记或借记入权益的项目企业合并产生的递延所得税列报所得税资产和所得税负债抵销所得税费用与正常经营活动形成的损益相关的所得税费用（收益）递延国外所得税负债或资产的汇兑差额披露生效日期附录一暂时性差异的示例附录二说明性的计算和列报目的本准则的目的是规定所得税的会计处理。
所得税会计的基本问题是如何核算以下（１）和（２）所指事项的当期和未来纳税后果：（１）在企业的资产负债表中确认的资产（负债）账面金额的未来收回（清偿）；（２）在企业的财务报表中确认的当期交易和其他事项。
资产或负债的确认，意味着报告企业预期将收回或清偿该项资产或负债的账面金额。
如果账面金额的收回或清偿很可能使未来税款支付额大于（小于）没有纳税后果的收回或清偿数额，那么本准则要求，除了少数例外，企业应确认一项递延所得税负债（递延所得税资产）。
本准则要求企业采用与核算交易和其他事项本身一样的方法核算其纳税后果。
因此，对在收益表上确认的交易和其他事项，任何相关的纳税影响也在收益表上确认。
对直接在权益中确认的交易和其他事项，任何相关的纳税影响也直接在权益中确认。
类似地，在企业合并中确认递延所得税资产和负债会影响企业合并所产生的商誉或负商誉的金额。
本准则也涉及未利用可抵扣亏损和未利用税款抵减产生的递延所得税资产的确认、所得税在财务报表中的列报以及与所得税有关的信息披露。
范围1．本准则适用于所得税会计。
2．在本准则中，所得税包括各种以应税利润为基础的国内和国外税额。
【免费下载】国际会计准则IAS12
《国际会计准则第 12 号-所得税会计》
目录 一、 概述 二、范围 三、定义 四、应税所得和会计收益的差异 五、纳税影响的会计方法 六、递延法 七、负债法 八、 适用性 九、 递延税款借项 十、 应税亏损 十一、资产的价值重估 十二、 附属公司和联营企业的未分配盈余 十三、 财务报表的呈报 十四、 揭示 十五、 纳税或有事项 十六、 过渡性规定 十七、 生效日期
一、概述
《国际会计准则第 12 号-所得税会计》（1979 年 7 月公布，1994 年 11 月格式 重排）
首次生效时间 1981 年 1 月 1 日
1979 年 7 月公布，1994 年 11 月格式重排
IAS 12–Income Taxes
修订历史
同时废止
本法规当前有效
二、范围 1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税 支出或减免金额的确定以及这项金额在财务报表中的列示。 2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。下列税款也未考虑包 括在本号准则的范围之内： （l）退还给企业的所得税款（仅限于当据以计税的收益金额以股利形式分配时）；
11．根据纳税影响的会计方法，所得税被视为企业在获取收益时发生的一种费用，并 应随同与它们有关的收入和费用计入同 一期间内。时间性差异所产生的纳税影响应包括在 损益表的税款 费用以及资产负债表的递延税款余额中。很多国家在所得税会计中采用纳税 影响的会计方法。常用的方法称为递延法和负债法。
六、递延法 12．在递延法下，当期的时间性差异的纳税影响，应予以递延并分配给时间性差额转 回的未来各个期间。由于资产负债表上递延税款的余额，并不被认为代表收款的权利或付 款的义务，所以它们并不需要调整以反映税率的变更或新税的征收。 13．在递延法下，某一期间的税款费用包括： （1）应付税款准备； （2）递延至以后的期间或自以前的期间递延转来的时间性差异的纳税影响。 14．发生在本期的时间性差异的纳税影响，应用现行税率确定。发生在前期而在本期 转回的个别时间性差异的纳税影响一般用原先采用的税率确定。为了便于应用这个方法， 相似的时间性差异可以进行归类。
国际会计准则中英文对照外文翻译文献
中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。
在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。
会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。
随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。
然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。
由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。
近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。
译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。
但是会计准则毕竟是经济发展对会计规范提出的客观要求。
它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。
而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。
IASB拟修订新租赁准则相关递延所得税处理（2019.07）
IASB 拟修订新租赁准则相关递延所得税处理2019年7月17日，国际会计准则理事会（IASB ）发布了《ED/2019/5 单项交易中产生的资产和负债相关递延所得税（对<国际会计准则第12号>的修订提议）》（征求意见稿），拟对《国际会计准则第12号——所得税》进行修订。
该修订将澄清有关租赁和退役义务递延所得税的处理。
《国际会计准则第12号》规定，在满足特定条件下，资产和负债的初始确认时，可豁免确认相关递延所得税。
该征求意见稿提议，《国际会计准则第12号》所规定初始确认豁免，不适用于新租赁准则所规范的租赁交易和退役义务，这些交易同时确认的资产和负债。
这将导致对此类交易初始确认时，确认相关递延所得税。
该征求意见稿征求意见截止日为2019年11月14日。
修订背景在某些交易中，主体可能同时确认一项资产和一项负债。
例如，在新租赁准则（《国际财务报告准则第16号——租赁》）下，承租人在租赁期开始日，应确认一项使用权资产和一项租赁负债。
此类交易可能产生了金额相等且相互抵销的暂时性差异，根据《国际会计准则第12号》的一般规定，这将导致递延所得税资产和负债的确认。
但是，《国际会计准则第12号》禁止在特定情况下，对资产和负债的初始确认所产生的递延所得税进行确认（初始确认豁免）。
岁月哥特国际财务报告准则解释委员会（IFRIC）收到咨询，询问《国际会计准则第12号》的初始确认豁免，是否适用于同时确认了资产和负债的交易，也就是说，主体是否需要对诸如租赁和退役义务确认递延所得税。
委员会注意到，对于此类交易所产生的暂时性差异是否适用初始确认豁免，存在不同观点。
这些不同观点可能降低具有租赁和退役义务主体财务报表的可比性。
此外，新租赁准则也可能增加产生此类差异的可能性，因为新租赁准则较原租赁准则，将确认更多的资产和负债。
因此，委员会建议理事会对《国际会计准则第12号》进行修订，澄清初始确认豁免不适用于此类交易。
理事会赞同委员会的建议。
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外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。