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。
国际会计师考试题目及答案
国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。
国际会计准则之所得税会计准则(doc 6页)
国际会计准则之所得税会计准则(doc 6页)7．当将利得或损失直接贷记或借记股东权益帐户时，时间性差异和永久性差异也可能会产生。
时间性差异的产生和转回可能涉及一个以上的会计期间。
关于这些时间性差异的性质和金额的信息常被认为对财务报表使用者是有用的。
但是，反映时间性差异的影响的方法是各种各样的。
有时将这种信息包括在财务报表附注中，有时则将这些差异的影响通过纳税影响的会计方法来加以反映。
9．对财务报表中个别资产的重新估价或现值会计的一般应用，可能会导致应税所得和会计收益之间的差异。
此种情况在第31－33段中阐述。
纳税影响的会计方法10．本期税款费用应在纳税影响的会计方法的基础上，使用递延法或负债法来确定。
所用的方法应予以揭示。
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。
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。
负债法15．在负债法下，本期时间性差异的预计纳税影响，或者作为将来应付税款的负债来确定和报告，或者作为代表预付未来税款的资产来确定和报告。
递延税款的余额应随着税率的变动或课征新税而加以调整。
IFRS国际会计准则最新修订和调整
IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。
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。
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。
2. 国际会计准则中文版
国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface (24)Procedure and Objective of IASB (27)IAS 1: Presentation of Financial Statements (33)IAS 2: Inventories (55)IAS 7: Cash Flow Statements (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date (82)IAS 11: Construction Contracts (93)IAS 12: Income Taxes (101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (150)IAS 16: Property, Plant and Equipment (155)IAS 17: Leases (169)IAS 18: Revenue (180)IAS 19: Employee Benefits (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates (233)IAS 22: Business Combinations (244)IAS 23: Borrowing Costs (270)IAS 24: Related Party Disclosures (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements (288)IAS 28: Investments in Associates (294)IAS 29: Financial Reporting in Hyperinflationary Economies (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures (319)IAS 32: Financial Instruments: Disclosure and Presentation (328)IAS 33: Earnings per Share (351)IAS 34: Interim Financial Reporting (365)IAS 35: Discontinuing Operations (376)IAS 36: Impairment of Assets (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets (426)IAS 39: Financial Instruments: Recognition and Measurement (452)IAS 40: Investment Property (504)IAS 41: Agriculture (520)Framework for the Preparation and Presentation of Financial Statements编制和呈报财务报表的基本框架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie the preparation and presentation of financial statements for external users. It was approved in 1989. The IASB Framework assists the IASB:l in the development of future International Accounting Standards and in its review of existing International Accounting Standards; andl in promoting the harmonisation of regulations, accounting standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:l preparers of financial statements in applying International Accounting Standards and in dealing with topics that have yet to form the subject of an International Accounting Standard;l auditors in forming an opinion as to whether financial statements conform with International Accounting Standards;l users of financial statements in interpreting the information contained in financial statements prepared in conformity with International Accounting Standards; andl those who are interested in the work of IASB, providing them with information about its approach to the formulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particular measurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within an International Accounting Standard. In those cases where there is a conflict, the requirements of the International Accounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。
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。
国际会计准则(中文版)【完整版】
国际会计准则（中文版）【完整版】(文档可以直接使用，也可根据实际需要修订后使用,可编辑放心下载）国际会计准那么〔中文版〕国际会计准那么〔中文版〕International Accounting Standards Chinese Edition目录7>1国际会计准那么第1号--会计政策的揭示4国际会计准那么第2号--存货10国际会计准那么第3号--已失效10国际会计准那么第4号--折旧会计13国际会计准那么第5号--已失效13国际会计准那么第6号--已失效13国际会计准那么第7号--现金流量表21国际会计准那么第8号--本期净损益、根本错误和会计政策的变更29国际会计准那么第9号--研究和开发费用35国际会计准那么第10号--或有事项和资产负债表日以后发生的事项39国际会计准那么第11号--建筑合同46国际会计准那么第12号--所得税会计53国际会计准那么第13号--已失效54国际会计准那么第14号--按分部报告财务信息58国际会计准那么第15号--反映价格变动影响的信息61国际会计准那么第16号--不动产、厂房和设备73国际会计准那么第17号--租赁会计82国际会计准那么第18号--收入89国际会计准那么第19号--退休金费用97国际会计准那么第20号--政府补助会计和对政府援助的揭示103国际会计准那么第21号--外汇汇率变动的影响111国际会计准那么第22号--企业合并124国际会计准那么第23号--借款费用128国际会计准那么第24号--对关联者的揭示132国际会计准那么第25号--投资会计140国际会计准那么第26号--退休金方案的会计和报告147国际会计准那么第27号--合并财务报表和对附属公司投资的会计152国际会计准那么第28号--对联营企业投资的会计156国际会计准那么第29号--在恶性通货膨胀经济中的财务报告161国际会计准那么第30号--银行和类似金融机构财务报表应揭示的信息171国际会计准那么第31号--合营中权益的财务报告178国际会计准那么第32号--金融工具：揭示和呈报197国际会计准那么第33号--每股收益208国际会计准那么第34号--中期财务报告216国际会计准那么第35号--中止经营223国际会计准那么第36号--资产减值242国际会计准那么第37号--准备、或有负债和或有资产255国际会计准那么第38号--无形资产275国际会计准那么第39号--金融工具：确认和计量313国际会计准那么第40号--投资性房地产325国际会计准那么第41号--农业国际会计准那么第1号--会计政策的揭示〔1975年1月公布，1994年11月格式重排〕范围13>．在揭示编制和呈报财务报表所采用的所有重要会计政策时，应该应用本号准那么。
国际公共部门会计准则12号(IPSAS 12)
IPSAS 12—INVENTORIESAcknowledgmentThis International Public Sector Accounting Standard (IPSAS) is drawn primarily from International Accounting Standard (IAS) 2 (Revised 2003), Inventories, published by the International Accounting Standards Board (IASB). Extracts from IAS 2 are reproduced in this publication of the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC) with the permission of the International Financial Reporting Standards (IFRS) Foundation.The approved text of the International Financial Reporting Standards (IFRSs) is that published by the IASB in the English language, and copies may be obtained directly from IFRS Publications Department, First Floor, 30 Cannon Street, London EC4M 6XH, United Kingdom.E-mail: publications@Internet: IFRSs, IASs, Exposure Drafts, and other publications of the IASB are copyright of the IFRS Foundation.“IFRS,” “IAS,” “IASB,” “IFRS Foundation,” “International Accounting Standards,” and “International Financial Reporting Standards” are trademarks of the IFRS Foundation and should not be used without the approval of the IFRS Foundation.IPSAS 12—INVENTORIESHistory of IPSASThis version includes amendments resulting from IPSASs issued up to January 15, 2013.IPSAS 12, Inventories was issued in July 2001.In December 2006 the IPSASB issued a revised IPSAS 12.Since then, IPSAS 12 has been amended by the following IPSASs:∙Improvements to IPSASs 2011 (issued October 2011)∙IPSAS 27, Agriculture (issued December 2009)∙Improvements to IPSASs (issued November 2010)Table of Amended Paragraphs in IPSAS 12Paragraph Affected How Affected Affected ByIntroduction section Deleted Improvements to IPSASsOctober 20112 Amended IPSAS 27 December 2009IPSAS 29 January 201015 Amended Improvements to IPSASsNovember 201029 Amended IPSAS 27 December 200933 Amended Improvements to IPSASsNovember 2010 51A New IPSAS 27 December 2009December 2006IPSAS 12—INVENTORIESCONTENTSParagraph Objective (1)Scope ................................................................................................... 2–8 Definitions ........................................................................................... 9–14 Net Realizable Value (10)Inventories .................................................................................... 11–14 Measurement of Inventories ................................................................. 15–43 Cost of Inventories ........................................................................ 18–31 Costs of Purchase . (19)Costs of Conversion ................................................................ 20–23Other Costs ............................................................................. 24–27Cost of Inventories of a Service Provider (28)Cost of Agricultural Produce Harvested from Biological Assets 29Techniques for the Measurement of Cost ................................. 30–31 Cost Formulas ............................................................................... 32–37 Net Realizable Value ..................................................................... 38–42 Distributing Goods at No Charge or for a Nominal Charge . (43)Recognition as an Expense ................................................................... 44–46 Disclosure ............................................................................................ 47–50 Effective Date ...................................................................................... 51–52 Withdrawal of IPSAS 12 (2001) .. (53)Basis for ConclusionsComparison with IAS 2INVENTORIESInternational Public Sector Accounting Standard 12, Inventories, is set out in paragraphs 1–53. All the paragraphs have equal authority. IPSAS 12 should be read in the context of its objective, the Basis for Conclusions, and the Preface to International Public Sector Accounting Standards. IPSAS 3, Accounting Policies, Changes in Accounting Estimates and Errors, provides a basis for selecting and applying accounting policies in the absence of explicit guidance.INVENTORIESObjective1.The objective of this Standard is to prescribe the accounting treatment forinventories. A primary issue in accounting for inventories is the amount ofcost to be recognized as an asset and carried forward until the relatedrevenues are recognized. This Standard provides guidance on thedetermination of cost and its subsequent recognition as an expense,including any write-down to net realizable value. It also provides guidanceon the cost formulas that are used to assign costs to inventories.Scope2.An entity that prepares and presents financial statements under theaccrual basis of accounting shall apply this Standard in accounting forall inventories except:(a)Work-in-progress arising under construction contracts,including directly related service contracts (see IPSAS 11,Construction Contracts);(b)Financial instruments (see IPSAS 28, Financial Instruments:Presentation and IPSAS 29, Financial Instruments: Recognitionand Measurement);(c)Biological assets related to agricultural activity and agriculturalproduce at the point of harvest (see IPSAS 27, Agriculture); and(d)Work-in-progress of services to be provided for no or nominalconsideration directly in return from the recipients.3.This Standard does not apply to the measurement of inventories heldby:(a)Producers of agricultural and forest products, agriculturalproduce after harvest, and minerals and mineral products, tothe extent that they are measured at net realizable value inaccordance with well-established practices in those industries.When such inventories are measured at net realizable value,changes in that value are recognized in surplus or deficit in theperiod of the change; and(b)Commodity broker-traders who measure their inventories atfair value less costs to sell. When such inventories are measuredat fair value less costs to sell, changes in fair value less costs tosell are recognized in surplus or deficit in the period of thechange.4.This Standard applies to all public sector entities other thanGovernment Business Enterprises.INVENTORIES5.The Preface to International Public Sector Accounting Standards issued bythe IPSASB explains that Government Business Enterprises (GBEs) applyIFRSs issued by the IASB. GBEs are defined in IPSAS 1, Presentation ofFinancial Statements.6.The inventories referred to in paragraph 2(d) are not encompassed byIAS 2, Inventories, and are excluded from the scope of this Standardbecause they involve specific public sector issues that require furtherconsideration.7.The inventories referred to in paragraph 3(a) are measured at net realizablevalue at certain stages of production. This occurs, for example, (a) whenagricultural crops have been harvested or minerals have been extracted andsale is assured under a forward contract or a government guarantee, or (b)when an active market exists and there is a negligible risk of failure to sell.These inventories are excluded only from the measurement requirements ofthis Standard.8.Broker-traders are those who buy or sell commodities for others or on theirown account. The inventories referred to in paragraph 3(b) are principallyacquired with the purpose of selling in the near future and generating asurplus from fluctuations in price or broker-traders’ margin. When theseinventories are measured at fair value less costs to sell, they are excludedonly from the measurement requirements of this Standard.Definitions9.The following terms are used in this Standard with the meaningsspecified:Current replacement cost is the cost the entity would incur to acquirethe asset on the reporting date.Inventories are assets:(a)In the form of materials or supplies to be consumed in theproduction process;(b)In the form of materials or supplies to be consumed ordistributed in the rendering of services;(c)Held for sale or distribution in the ordinary course ofoperations; or(d)In the process of production for sale or distribution.Net realizable value is the estimated selling price in the ordinary courseof operations, less the estimated costs of completion and the estimatedcosts necessary to make the sale, exchange, or distribution.INVENTORIESTerms defined in other IPSASs are used in this Standard with the samemeaning as in those Standards, and are reproduced in the Glossary ofDefined Terms published separately.Net Realizable Value realizable value refers to the net amount that an entity expects to realizefrom the sale of inventory in the ordinary course of operations. Fair valuereflects the amount for which the same inventory could be exchangedbetween knowledgeable and willing buyers and sellers in the marketplace.The former is an entity-specific value; the latter is not. Net realizable valuefor inventories may not equal fair value less costs to sell.Inventories11.Inventories encompass goods purchased and held for resale including, forexample, merchandise purchased by an entity and held for resale, or landand other property held for sale. Inventories also encompass finished goodsproduced, or work-in-progress being produced, by the entity. Inventoriesalso include (a) materials and supplies awaiting use in the productionprocess, and (b) goods purchased or produced by an entity, which are fordistribution to other parties for no charge or for a nominal charge, forexample, educational books produced by a health authority for donation toschools. In many public sector entities, inventories will relate to theprovision of services rather than goods purchased and held for resale orgoods manufactured for sale. In the case of a service provider, inventoriesinclude the costs of the service, as described in paragraph 28, for which theentity has not yet recognized the related revenue (guidance on recognitionof revenue can be found in IPSAS 9, Revenue from ExchangeTransactions.)12.Inventories in the public sector may include:(a)Ammunition;(b)Consumable stores;(c)Maintenance materials;(d)Spare parts for plant and equipment, other than those dealt with instandards on Property, Plant and Equipment;(e)Strategic stockpiles (for example, energy reserves);(f)Stocks of unissued currency;(g)Postal service supplies held for sale (for example, stamps);(h)Work-in-progress, including:(i)Educational/training course materials; andINVENTORIES(ii)Client services (for example, auditing services), where thoseservices are sold at arm’s length prices; and(i)Land/property held for sale.13.Where the government controls the rights to create and issue various assets,including postal stamps and currency, these items of inventory arerecognized as inventories for the purposes of this Standard. They are notreported at face value, but measured in accordance with paragraph 15, thatis, at their printing or minting cost.14.When a government maintains strategic stockpiles of various reserves, suchas energy reserves (for example, oil), for use in emergency or othersituations (for example, natural disasters or other civil defenseemergencies), these stockpiles are recognized as inventories for thepurposes of this Standard and treated accordingly.Measurement of Inventories15.Inventories shall be measured at the lower of cost and net realizablevalue, except where paragraph 16 or paragraph 17 applies.16.Where inventories are acquired through a non-exchange transaction,their cost shall be measured at their fair value as at the date ofacquisition.17.Inventories shall be measured at the lower of cost and currentreplacement cost where they are held for:(a)Distribution at no charge or for a nominal charge; or(b)Consumption in the production process of goods to bedistributed at no charge or for a nominal charge.Cost of Inventories18.The cost of inventories shall comprise all costs of purchase, costs ofconversion, and other costs incurred in bringing the inventories to theirpresent location and condition.Costs of Purchase19.The costs of purchase of inventories comprise (a) the purchase price, (b)import duties and other taxes (other than those subsequently recoverable bythe entity from the taxing authorities), and (c) transport, handling, and othercosts directly attributable to the acquisition of finished goods, materials,and supplies. Trade discounts, rebates, and other similar items are deductedin determining the costs of purchase.INVENTORIESCosts of Conversion20.The costs of converting work-in-progress inventories into finished goodsinventories are incurred primarily in a manufacturing environment. Thecosts of conversion of inventories include costs directly related to the unitsof production, such as direct labor. They also include a systematicallocation of fixed and variable production overheads that are incurred inconverting materials into finished goods. Fixed production overheads arethose indirect costs of production that remain relatively constant regardlessof (a) the volume of production, such as depreciation and maintenance offactory buildings and equipment, and (b) the cost of factory managementand administration. Variable production overheads are those indirect costsof production that vary directly, or nearly directly, with the volume ofproduction, such as indirect materials and indirect labor.21.The allocation of fixed production overheads to the costs of conversion isbased on the normal capacity of the production facilities. Normal capacityis the production expected to be achieved on average over a number ofperiods or seasons under normal circumstances, taking into account the lossof capacity resulting from planned maintenance. The actual level ofproduction may be used if it approximates normal capacity. The amount offixed overhead allocated to each unit of production is not increased as aconsequence of low production or idle plant. Unallocated overheads arerecognized as an expense in the period in which they are incurred. Inperiods of abnormally high production, the amount of fixed overheadallocated to each unit of production is decreased, so that inventories are notmeasured above cost. Variable production overheads are allocated to eachunit of production on the basis of the actual use of the production facilities.22.For example, the allocation of costs, both fixed and variable, incurred in thedevelopment of undeveloped land held for sale into residential orcommercial landholdings could include costs relating to landscaping,drainage, pipe laying for utility connection, etc.23. A production process may result in more than one product being producedsimultaneously. This is the case, for example, when joint products areproduced or when there is a main product and a by-product. When the costsof conversion of each product are not separately identifiable, they areallocated between the products on a rational and consistent basis. Theallocation may be based, for example, on the relative sales value of eachproduct either at the stage in the production process when the productsbecome separately identifiable, or at the completion of production. Mostby-products, by their nature, are immaterial. When this is the case, they areoften measured at net realizable value, and this value is deducted from thecost of the main product. As a result, the carrying amount of the mainproduct is not materially different from its cost.INVENTORIESOther Costs24.Other costs are included in the cost of inventories only to the extent thatthey are incurred in bringing the inventories to their present location andcondition. For example, it may be appropriate to include non-productionoverheads or the costs of designing products for specific customers in thecost of inventories.25.Examples of costs excluded from the cost of inventories and recognized asexpenses in the period in which they are incurred are:(a)Abnormal amounts of wasted materials, labor, or other productioncosts;(b)Storage costs, unless those costs are necessary in the productionprocess before a further production stage;(c)Administrative overheads that do not contribute to bringinginventories to their present location and condition; and(d)Selling costs.26.IPSAS 5, Borrowing Costs, identifies limited circumstances whereborrowing costs are included in the cost of inventories.27.An entity may purchase inventories on deferred settlement terms. When thearrangement effectively contains a financing element, that element, forexample a difference between the purchase price for normal credit termsand the amount paid, is recognized as interest expense over the period ofthe financing.Cost of Inventories of a Service Provider28.To the extent that service providers have inventories (except those referredto in paragraph 2(d)), they measure them at the costs of their production.These costs consist primarily of the labor and other costs of personneldirectly engaged in providing the service, including supervisory personneland attributable overheads. The costs of labor not engaged in providing theservice are not included. Labor and other costs relating to sales and generaladministrative personnel are not included, but are recognized as expenses inthe period in which they are incurred. The cost of inventories of a serviceprovider does not include surplus margins or non-attributable overheadsthat are often factored into prices charged by service providers.Cost of Agricultural Produce Harvested from Biological Assets29.In accordance with IPSAS 27, inventories comprising agricultural producethat an entity has harvested from its biological assets shall be measured oninitial recognition at their fair value less costs to sell at the point of harvest.This is the cost of the inventories at that date for application of thisStandard.Techniques for the Measurement of Cost30.Techniques for the measurement of the cost of inventories, such as thestandard cost method or the retail method, may be used for convenience ifthe results approximate cost. Standard costs take into account normal levelsof materials and supplies, labor, efficiency, and capacity utilization. Theyare regularly reviewed and, if necessary, revised in the light of currentconditions.31.Inventories may be transferred to the entity by means of a non-exchangetransaction. For example, an international aid agency may donate medicalsupplies to a public hospital in the aftermath of a natural disaster. Undersuch circumstances, the cost of inventory is its fair value as at the date it isacquired.Cost Formulas32.The cost of inventories of items that are not ordinarily interchangeable,and goods or services produced and segregated for specific projects,shall be assigned by using specific identification of their individualcosts.33.Specific identification of costs means that specific costs are attributed toidentified items of inventory. This is an appropriate treatment for items thatare segregated for a specific project, regardless of whether they have beenbought or produced. However, specific identification of costs isinappropriate when there are large numbers of items of inventory that areordinarily interchangeable. In such circumstances, the method of selectingthose items that remain in inventories could be used to obtainpredetermined effects on the surplus or deficit for the period.34.When applying paragraph 33 an entity shall use the same cost formulafor all inventories having similar nature and use to the entity. Forinventories with different nature or use (for example, certaincommodities used in one segment and the same type of commoditiesused in another segment), different cost formulas may be justified. Adifference in geographical location of inventories (and in the respectivetax rules), by itself, is not sufficient to justify the use of different costformulas.35.The cost of inventories, other than those dealt with in paragraph 32,shall be assigned by using the first-in, first-out (FIFO) or weightedaverage cost formulas. An entity shall use the same cost formula for allinventories having a similar nature and use to the entity. For379IPSAS 12inventories with a different nature or use, different cost formulas maybe justified.36.For example, inventories used in one segment may have a use to the entitydifferent from the same type of inventories used in another segment.However, a difference in geographical location of inventories, by itself, isnot sufficient to justify the use of different cost formulas.37.The FIFO formula assumes that the items of inventory that were purchasedfirst are sold first, and consequently the items remaining in inventory at theend of the period are those most recently purchased or produced. Under theweighted average cost formula, the cost of each item is determined fromthe weighted average of the cost of similar items at the beginning of aperiod, and the cost of similar items purchased or produced during theperiod. The average may be calculated on a periodic basis, or as eachadditional shipment is received, depending upon the circumstances of theentity.Net Realizable Value38.The cost of inventories may not be recoverable if those inventories aredamaged, if they have become wholly or partially obsolete, or if theirselling prices have declined. The cost of inventories may also not berecoverable if the estimated costs of completion or the estimated costs to beincurred to make the sale, exchange, or distribution have increased. Thepractice of writing inventories down below cost to net realizable value isconsistent with the view that assets are not to be carried in excess of thefuture economic benefits or service potential expected to be realized fromtheir sale, exchange, distribution, or use.39.Inventories are usually written down to net realizable value on an item byitem basis. In some circumstances, however, it may be appropriate to groupsimilar or related items. This may be the case with items of inventory thathave similar purposes or end uses, and cannot practicably be evaluatedseparately from other items in that product line. It is not appropriate towrite down inventories based on a classification of inventory, for example,finished goods, or all the inventories in a particular operation orgeographical segment. Service providers generally accumulate costs inrespect of each service for which a separate selling price is charged.Therefore, each such service is treated as a separate item.40.Estimates of net realizable value also take into consideration the purposefor which the inventory is held. For example, the net realizable value of thequantity of inventory held to satisfy firm sales or service contracts is basedon the contract price. If the sales contracts are for less than the inventoryquantities held, the net realizable value of the excess is based on generalselling prices. Guidance on the treatment of provisions or contingent IPSAS 12 380liabilities, such as those arising from firm sales contracts in excess ofinventory quantities held, and on firm purchase contracts can be found inIPSAS 19, Provisions, Contingent Liabilities and Contingent Assets.41.Materials and other supplies held for use in the production of inventoriesare not written down below cost if the finished products in which they willbe incorporated are expected to be sold, exchanged, or distributed at orabove cost. However, when a decline in the price of materials indicates thatthe cost of the finished products exceeds net realizable value, the materialsare written down to net realizable value. In such circumstances, thereplacement cost of the materials may be the best available measure of theirnet realizable value.42. A new assessment is made of net realizable value in each subsequentperiod. When the circumstances that previously caused inventories to bewritten down below cost no longer exist, or when there is clear evidence ofan increase in net realizable value because of changed economiccircumstances, the amount of the write-down is reversed (i.e., the reversalis limited to the amount of the original write-down) so that the newcarrying amount is the lower of the cost and the revised net realizablevalue. This occurs, for example, when an item of inventory that is carried atnet realizable value because its selling price has declined, is still on hand ina subsequent period and its selling price has increased.Distributing Goods at No Charge or for a Nominal Charge43. A public sector entity may hold inventories whose future economic benefitsor service potential are not directly related to their ability to generate netcash inflows. These types of inventories may arise when a government hasdetermined to distribute certain goods at no charge or for a nominalamount. In these cases, the future economic benefits or service potential ofthe inventory for financial reporting purposes is reflected by the amount theentity would need to pay to acquire the economic benefits or servicepotential if this was necessary to achieve the objectives of the entity. Wherethe economic benefits or service potential cannot be acquired in the market,an estimate of replacement cost will need to be made. If the purpose forwhich the inventory is held changes, then the inventory is valued using theprovisions of paragraph 15.Recognition as an Expense44.When inventories are sold, exchanged, or distributed, the carryingamount of those inventories shall be recognized as an expense in theperiod in which the related revenue is recognized. If there is no relatedrevenue, the expense is recognized when the goods are distributed orthe related service is rendered. The amount of any write-down ofinventories and all losses of inventories shall be recognized as an381IPSAS 12expense in the period the write-down or loss occurs. The amount of anyreversal of any write-down of inventories shall be recognized as areduction in the amount of inventories recognized as an expense in theperiod in which the reversal occurs.45.For a service provider, the point when inventories are recognized asexpenses normally occurs when services are rendered, or upon billing forchargeable services.46.Some inventories may be allocated to other asset accounts, for example,inventory used as a component of self-constructed property, plant, orequipment. Inventories allocated to another asset in this way are recognizedas an expense during the useful life of that asset.Disclosure47.The financial statements shall disclose:(a)The accounting policies adopted in measuring inventories,including the cost formula used;(b)The total carrying amount of inventories and the carryingamount in classifications appropriate to the entity;(c)The carrying amount of inventories carried at fair value lesscosts to sell;(d)The amount of inventories recognized as an expense during theperiod;(e)The amount of any write-down of inventories recognized as anexpense in the period in accordance with paragraph 42;(f)The amount of any reversal of any write-down that isrecognized in the statement of financial performance in theperiod in accordance with paragraph 42;(g)The circumstances or events that led to the reversal of a write-down of inventories in accordance with paragraph 42; and(h)The carrying amount of inventories pledged as security forliabilities.rmation about the carrying amounts held in different classifications ofinventories and the extent of the changes in these assets is useful tofinancial statement users. Common classifications of inventories aremerchandise, production supplies, materials, work-in-progress, and finishedgoods. The inventories of a service provider may be described as work-in-progress.IPSAS 12 382。
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英⽂⽬录对照国际会计准则（1～41）中英⽂⽬录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现⾦流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重⼤差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表⽇后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、⼚场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收⼊》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance 《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费⽤》24.IAS24：Related Party Disclosures《IAS24——关联⽅披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对⼦公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions 《IAS30——银⾏和类似⾦融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——⾦融⼯具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终⽌经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——⽆形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——⾦融⼯具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中⽂版⽂件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中⽂版，国际会计准则在2008年做了更新，中⽂版不知道是否同步更新，这个对于会计从业⼈员的帮助很⼤，在⽹上找了很久中⽂版都是2003的⽼版本，不知道楼主上传的版本对我是否有⽤。
国际会计准则第12号——所得税案例讲解
二、多选题
1、关于递延所得税资产，下列（ ）属于计算未来期间可收回的所得税金额。
A、可抵扣暂时性差异
B、未利用的可抵扣亏损结转后期
C、未利用的税款抵减结转后期
D、不可抵扣暂时性差异
【正确答案】ABC
2、下列各项情况，会产生暂时性差异的有（ ）。
A、购买式企业合并的成本，依据所取得的可辨认资产和负债的公允价值分配计入这些可辨认资产和负债，但计税时不作相应的调整
Y、对 N、错
【正确答案】Y
8、IAS12所得税准则中，允许对递延所得税资产和负债进行折现。（ ）
Y、对 N、错
【正确答案】N
9、《国际会计准则第21号―汇率变动的影响》要求将某些汇兑差额确认为收益或费用，但没有规定这些差额应在收益表内什么位置列报。（ ）
Y、对 N、错
【正确答案】Y
一、单选题
1、下列关于应税利润的描述，正确的应为（ ）。
A、几个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
B、一个期间内根据财务部门制定的章程确定的利润（亏损），据此交付（收回）所得税
C、一个期间内根据税务部门制定的规程确定的利润（亏损），据此交付（收回）所得税
【正确答案】D
8、只有出现下列（ ）情况时，一个企业才能抵销当期所得税资产和当期所得税负债。
（1）企业拥有抵销已确认金额的法定行使权；
（2）企业打算以净额基础结算，或同时变现该资产和偿付该负债。
A、（1）
B、（2）
C、（1）（2）
D、不能确S 12所得税准则取代（ ）年批准的《国际会计准则第12号―所得税会计》。
游戏公司境外预提所得税会计处理
①开具形式发票时全额确认： 借：应收账款 贷：合同负债-国外游戏
100 100
1.1境外预提所得税（二）
基本原则：参考《国际会计准则第12号——所得税会计》，境外预提所得税也属于所得税准则的规范范围，因此 应当适用所得税会计准则对当期所得税费用的相关处理规定。 根据以上规定。会计处理如下：
预提所得税应通过“所得税费用——当期所得税费用”和“应交税费——境外预提所得税”两个科目过渡： 假设收入100，预扣所得税率10%
1.1境外预提所得税（一）
基本原则：参考《国际会计准则第12号——所得税会计》，境外预提所得税也属于所得税准则的规范范围，因此 应当适用所得税会计准则对当期所得税费用的相关处理规定。 根据以上规定。会计处理如下：
预提所得税应通过“所得税费用——当期所得税费用”和“应交税费——境外预提所得税”两个科目过渡： 假设收入100，预扣所得税率10%
②实际收到回款时：
借：银行存款
90
借：应交税费——境外预提所得税
10
贷：期所得税费用
10
贷：应交税费——境外预提所得税
10
若涉及支付手续费，还需确认财务费用 ：
借：财务费用
贷：应收账款
【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。
所得税会计中永久性差异与暂时性差异
所得税会计中永久性差异与暂时性差异关于永久性差异，可以从以下三个方面来理解：（1）永久性差异是由于企业一定期间的会计收益与应税所得之间计算口径不同所产生的差异；（2）永久性差异产生于当期，以后各期不作回转处理；（3）永久性差异源于这样一些项目：a、计入会计收益而永不计入应税所得；b、计入应税所得而永不计入会计收益。
按永久性差异产生的原因和性质，可将其分为四类：（l）免税收入，如国库券利息收入。
（2）不可扣除的费用和损失，如超标准的业务招待费、各种税收滞纳金、罚款等。
（3）非收入性课税项目，如企业与关联企业以不合理定价手段减少会计收益，税法规定征税机关有权合理调整增加应税所得。
（4）非费用性扣减项目，如美国的超成本折耗（cost depletion），一些拥有消耗性资产的公司，在计算其应税所得时，税法允许扣除超过成本折耗的一定百分比折耗，目的在于鼓励对自然资源的开发。
关于时间性差异，也可以从以下三个方面来理解：（l）时间性差异是由于企业某些收入和支出项目计入应税所得的时间与计人会计收益的时间不一致而产生的差异。
（2）时间性差异发生于某一时期，但在以后的一期或若干期内可以转回。
（3）如果只存在时间性差异，不存在永久性差异，那么从各期总和上看，应税所得和会计收益的总额将相等。
时间性差异按收入、费用计入应税所得和会计收益的时间先后，可以分为以下四类：（1）先在财务报表上确认、后列入应税所得的收入和利得，如权益法下的投资收益，只有当实际收到股利时，才计入应税所得。
（2）先列入应税所得、后在报表上确认的费用或损失，如会计上采用直线法折旧，税收上采用加速折旧法折旧。
（3）先列入应税所得、后在财务报表上确认的收入或利得，如提前收取的租金在收到时就计税，但要在实际提供服务时才列入财务报表。
（4）先在财务报表上确认、后列入应税所得的费用或损失，如预提的产品质量保证金。
鉴于前两类时间性差异会产生未来应纳税的金额，后两类差异会产生未来可抵减应税所得的金额，故将它们分别称为应纳税时间性差异和可抵减时间性差异。
CASPlus-国际财务报告准则（IFRS）简介
CASPlus-国际财务报告准则（IFRS）简介国际财务报告准则（IFRS）简介国际财务报告准则概要国际会计准则（IAS）和国际财务报告准则（IFRS）的解释公告概要国际财务报告准则概要准则。
国际会计准则（IAS）由国际会计准则委员会（IASC）于1973年⾄2000年间发布。
在2001年，国际会计准则理事会（IASB）取代了国际会计准则委员会。
⾃此，国际会计准则理事会对部分国际会计准则作出了俢订，并提议对其他国际会计准则进⾏修订和以新的国际财务报告准则（IFRS）取代某些国际会计准则，对原国际会计准则未涵盖的议题则采纳或提议了新的国际财务报告准则。
通过核下的委员会，国际会计准则委员会和国际会计准则理事会均发布了准则的解释公告。
只有当财务报表遵循了每⼀项适⽤的准则和相应解释公告的所有要求时，才能声称该财务报表遵循了国际财务报告准则。
准则概要。
点击下列的国际会计准则或国际财务报告准则编号可链接到IAS Plus⽹站查阅各准则⾮官⽅的概要内容 (英⽂版，中⽂版正在制作中)。
请谨记此国际会计准则和国际财务报告准则的概要仅涵盖其要点，⽽并不能取代对完整准则的阅读，也不能依赖其编制财务报表。
编报财务报表框架。
虽然国际会计准则理事会的《编报财务报表的框架》(《框架》)并⾮⼀份准则，但其能够为解决准则中未直接涉及的会计事项提供指引。
此外，在缺乏专门适⽤于某种交易的准则或解释公告时，国际会计准则第8号（IAS 8）规定实体必须运⽤判断来制定并应⽤⼀项会计政策，并使形成的信息相关及可靠。
在作出此类判断时，IAS 8.11要求管理层应考虑《框架》中的资产、负债、收益和费⽤的定义、确认标准和计量概念。
该《框架》由国际会计准则委员会于1989年批准，并于2001年4⽉被国际会计准则理事会采纳。
国际财务报告准则前⾔。
前⾔规定了国际会计准则理事会的⽬标、国际财务报告准则的范围、应循程序、以及关于国际财务报告准则⽣效⽇期、格式和语⾔的政策。
42个国际会计准则
42个国际会计准则42个国际会计准则是国际会计准则委员会（International Accounting Standards Board，IASB）发布的一系列规范，旨在为全球范围内的企业提供统一的会计准则。
这些准则涵盖了各个方面的会计处理和披露要求，对于确保财务报告的准确性和可比性起到了重要的作用。
接下来将介绍其中一些重要的准则。
IAS 1《财务报表展示》规定了财务报表的编制和展示要求。
该准则规定了财务报表的基本要素，如资产、负债、所有者权益、收入和费用，并规定了报表的格式和披露要求，以确保财务报表的真实和公正。
IAS 16《固定资产》规定了固定资产的会计处理和披露要求。
该准则明确了固定资产的初始计量、后续计量和资产减值测试，并规定了折旧和摊销的方法，以确保固定资产在财务报表中得到正确的反映。
第三，IAS 36《资产减值》规定了资产减值测试的要求。
该准则要求企业在每个会计期末对资产进行减值测试，以确定其是否有发生减值的迹象。
如果有减值迹象，企业需要根据减值测试的结果进行相应的减值准备。
第四，IAS 38《无形资产》规定了无形资产的会计处理和披露要求。
该准则明确了无形资产的初始计量和后续计量，以及无形资产的摊销和资产减值测试的方法，确保无形资产在财务报表中得到正确的反映。
第五，IAS 37《拨备、资产负债和担保》规定了拨备、资产负债和担保的会计处理和披露要求。
该准则要求企业根据相关法规和会计准则的规定，对潜在负债进行计量和披露，并对可能的拨备进行估计。
第六，IAS 12《所得税》规定了所得税的会计处理和披露要求。
该准则明确了企业在财务报表中计量和披露所得税负债和所得税资产的方法，以确保所得税在财务报表中得到正确的反映。
除了上述几个准则外，还有许多其他重要的国际会计准则，如IAS 2《存货》、IAS 7《现金流量表》、IAS 17《租赁》、IAS 18《收入》等。
每个准则都有其独特的会计处理和披露要求，旨在确保财务报表的准确性和可比性。
以公允价值计量的投资性房地产递延所得税处理探讨
以公允价值计量的投资性房地产递延所得税处理探讨作者：袁荣京来源：《财经界·学术版》2014年第02期摘要：国际会计准则理事会发布了《对国际会计准则第12号的修改-以公允价值计量的投资性房地产的递延所得税会计处理》，对以公允价值计量的投资性房地产递延所得税处理作出了修改，该文通过对以公允价值计量的投资性房地产递延所得税处理规范进行分析，探讨IAS12修改对我国的影响，为所得税实务应用提供指南。
关键词：投资性房地产递延所得税处理影响一、以公允价值计量的投资性房地产递延所得税的会计处理规范分析投资性房地产是指为赚取租金或为资本增值，或两者兼有而持有的房地产（土地或建筑物，或建筑物的一部分，或两者兼有）。
《国际会计准则第40号-投资性房地产》（以下简称IAS40）和《企业会计准则第3号-投资性房地产》（以下简称CAS3）均规定，主体或企业可以采用成本模式或公允价值模式进行后续计量。
初始确认后，选择公允价值计量模式的企业应按公允价值计量其全部投资性房地产。
以公允价值计量的投资性房地产所产生的递延所得税影响，国际会计准则和中国企业会计准则均有详细的规范。
《国际会计准则第12号-所得税会计》（以下简称IAS12）第51段指出，递延所得税负债和资产的计量，应反映在资产负债表日从企业预期收回或清偿那些引起暂时性差异的资产和负债账面金额的方式中推算出的纳税结果。
《企业会计准则第18号-所得税》（以下简称CAS18）指出，资产的计税基础是指企业收回资产账面价值过程中，计算应纳税所得额时按照税法规定可以自应税经济利益中抵扣的金额。
由于对投资性房地产的预期收回方式不同，所产生的递延所得税影响也不同。
对于预期收回资产的方式，中国企业会计准则没有相关规定。
国际财务报告准则之《编报财务报表的框架》指出，如果与资产相关的未来经济利益很可能流人企业，则企业应确认该资产。
通常这些未来经济利益将通过销售、使用、或先使用后销售而获得。
国际会计准则---会计政策、会计估计变更和差错
31.差错更正有别于会计估计变更。就会计估计的性质来说，它是个近似值，随着更多情况的出现，估计可能需要进行修正。例如，前期无法可靠预计的或有事项的利得或损失的确认，不属于差错更正。
32.差错更正的金额应当采用追溯调整法进行处理。除第33段规定的情况外，差错应当通过以下方式之一更正：
22.当进行会计政策变更时，与财务报表列报期间之前的期间相关的调整金额，应调整最早的以前列报期间的留存收益期初余额。任何与以前期间相关的其他信息，例如财务数据历史汇总数，也应当重新表述。当花费过大成本和精力时，则不要求对特定前期进行重新表述。
23.当会计政策变更对当期或以前任何列报期间产生影响，或可能对以后期间产生影响时，实体应当披露以下内容：
29.除第30段规定的情况外，对变更当期会产生影响，或预计对以后各期产生影响的会计估计变更的性质和金额，应加以披露。
30.如果估算将花费过大的成本或精力，则会计估计变更对以后期间的影响金额可以不作披露。如果因为估算花费过大的成本或精力没有披露对以后期间的影响金额，则应当披露这一事实。
差错-差错的披露
35.实体应当披露以下内容：
（1）差错的性质；
（2）各以前列报期间的更正金额；
（3）比较信息列示期间之前期间的更正金额；以及
（4）比较信息已被重新表述的事实，或由于花费过大的成本或精力，没有重新表述某一特定期间的事实。
生效日期
36.本准则对报告期自2003年1月1日或以后日期开始的财务报表有效。鼓励提前采用。如果提前采用对财务报表产生影响，则实体应当披露这一事实。
（2）对以前未出现过或不重要的交易或其他事项采用新的会计政策。
依据《国际会计准则第16号——不动产、厂场和设备》或《国际会计准则第38号——无形资产》中允许选用的处理方法，初次采用将资产以重估金额入账的会计政策，属于会计政策变更。但这是依据第16号和第38号国际会计准则将其作为重估价处理的，而不是依据本准则处理。因此，本准则第20至23段不适用于此种会计政策变更。
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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。
这样的差异称为“永久性差异”。
6．应税所得和会计收益之间产生差异的另一个原因是、在确定这两种金额时，需考虑的某些项目包括在不同期间的计算中。
例如，会计政策可能作出特别规定，在商品或劳务交付时应将某些收入包括在会计收益中，但税务法规可能会要求或允许在收取现金时才将这些收入包括在应税所得中。
包括在会计收益和应税所得中的这些收入的总额最后总是相同的，但包括的期间却不同。
又如，用于确定应税所得的折旧率与用于确定会计收益的折旧率可能不同。
这种差异称为“时间性差异”。
7．当将利得或损失直接贷记或借记股东权益帐户时，时间性差异和永久性差异也可能会产生。
时间性差异的产生和转回可能涉及一个以上的会计期间。
关于这些时间性差异的性质和金额的信息常被认为对财务报表使用者是有用的。
但是，反映时间性差异的影响的方法是各种各样的。
有时将这种信息包括在财务报表附注中，有时则将这些差异的影响通过纳税影响的会计方法来加以反映。
9．对财务报表中个别资产的重新估价或现值会计的一般应用，可能会导致应税所得和会计收益之间的差异。
此种情况在第31－33段中阐述。
纳税影响的会计方法10．本期税款费用应在纳税影响的会计方法的基础上，使用递延法或负债法来确定。
所用的方法应予以揭示。
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。
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。
负债法15．在负债法下，本期时间性差异的预计纳税影响，或者作为将来应付税款的负债来确定和报告，或者作为代表预付未来税款的资产来确定和报告。
递延税款的余额应随着税率的变动或课征新税而加以调整。
该余额也可能随着税率在未来的变动而进行调整。
16．在负债法下，某一期间的税款费用包括：（1）应付税款准备；（2）根据本期发生或转回的时间性差异预计应付的或认为需要预付的税款金额；（3）为了反映税率变动或课征新税的需要而对资产负债表中递延税款余额进行的调整数。
17．在负债法下，本期发生或转回的时间性差异的纳税影响，以及对递延税款余额的调整，均应使用现行税率加以确定，除非有其他信息表明采用另一种税率更为适当，例如，当税率的变动已经宣布并将在以后年度使用时。
适用性18．所使用的纳税影响的会计方法通常应适用于所有的时间性差异。
但是，当有合理的证据可以表明，在今后相当长的时期内（至少3年），某些时间性差异物不会转回时,一个期间的税款费用可以不包括这些时间性差异的纳税影响，而且还不需要指出在这个期间以后这些时间性差异可能会转回。
时间性差异的金额，不论是本期的还是累计的，只要没有进行会计处理，均应予以揭示。
递延税款借项19．导致一个借方余额或递延税款余额的一个借项产生的时间性差异的纳税影响，除非能合理地预期它们的实现，否则不应结转。
20．时间性差异的会计处理可能会导致一个借方余额或递延税款余额的一个借项的产生。
为了慎重考虑起见，只有在可以合理地预期其实现时,例如,在时间性差异将转回的期间内，如有足够的未来应税所得会产生，这样一个借方金额才可以转入资产负债表。
应税亏损21．税法常常规定，本期的应税亏损可以用来追溯期内已经缴付的税款，或者减少或抵消将在未税款。
这种亏损提供了在亏损时期税款的减免，或者间潜在的税款减免。
在确定财务报表中的净收益时，退回在特定的来期间需缴的在某些未来期这种税款减免可以包括在不同的会计期间内。
22．作为应税亏损向前期追溯的结果所追回的与前期有关的税款，应包括在亏损或内的净收益中。
应退回但尚未收到的金额应作为应收帐款包括在资产负债表中。
23．把应税亏损追溯到前期所退回的税款，代表了在亏损期内已有效地实现了的并已包括在那一期间财务报表中的净收益或净亏损中的税款减免。
在确定减免金额时，需要对现存递延税款余额作适当的调整。
24．当应税亏损可以向后结转用来确定未来期间的应税所得时,与应税亏损有类的潜在的税款准免,除了第25和第26段所述的增况外，在其实现或前不应包括在净收益中。
25．如果未来的应税所得确实无疑足以使亏损的减税利益得以实现，那么与所结转的应税亏损有关的潜在的税款减免可以包括在确定亏损期的净收益中。
26．如果第25段所制定的标准不能得到满足，但是如果在要求将应税亏损作为祛税利益的期间，具有递延税款的贷方净余额将会转回或能够转回，在这一限度内，与所结转的应税亏损有关的税敌祛免应包括在确定亏损期的净收益中。
27．如果在第23段所述的向前期追溯以后，尚有应税亏损存在，与此应税亏损金额有关的潜在的税款减免的实施，要求在未来期间内存在应税所得。
为此，与向后期结转的应税亏损有关的潜在税款减免，通常不包括在确定亏损期的净收益中。
28．但是在极少数情况下，在确定亏损期的净收益时，把这种潜在的税款减免包括在内，被认为是适宜的。
如果按照这种方式处理一项潜在的税款减免，需要审慎考虑的是，对将来的应税所得足以使亏损的减税利益获得实现，是否具有无可怀疑的保证。
例如，存在如下条件就可认为是有了无可怀疑的保证：（l）亏损是由于一个可以辨明的并且不是反复发生的原因产生的，以及（2）企业已经建立了很长时间的获利记录并预期将继续保持下去。
29．递延税款余额中贷方金额的存在，可以证明与结转后期的应税亏损有关的税款减免至少能够部分实现。
在递延税款余额中反映的时间性差异的转回，本身将形成一笔数额相等的应税所得，可以抵消由应税亏损获得的税款的减免。
如果税法限制了将应税亏损结转后期以抵消将来的应税所得的期限，那么只有在这一有限的期限内将要转回或可以转回的时间性差异，才可以用来抵消应税亏损从而实现税款的减免。
作为抵消应税亏损的结果的税款减免，应包括在亏损期的净收益中，而其借项则应结转下期，作为资产负债表中递延税款贷方余额的一部分。
这一借项的金额应加以揭示。
30．如果与过去的应税亏损有关的税款减免并未包括在亏损年度的净收益中，以后用应税亏损与应税所得相抵消的办法而实现的税款减免，应包括在实现期的净收益中，并应加以揭示。
资产的价值重估31．在财务报表中一项资产重估后的金额如果超过了其历史成本或以前的重估价、这一替代金额一般不能成为确定应付税款的基础。
只要重估的资产可以对不是根据历史成本或税法允许的其他方法计算的会计收益产生借项或贷项，应税所得和会计收益之间就将存在一项差异。
对这种差异进行会计处理，应根据与价值重估一致的会计处理方法进行。
32．一种处理方法是确定与资产帐面价值增加有关的纳税影响，并将此金额从价值重估帐户转入递延税款余额中。
在这种处理方法下，当第对段所述的差异在价值重估以后的期间发生时，与此差异有关的纳税影响应借记递延税款余额，因而不反映在税款费用中。
在有些情况下，纳税影响反映在税款费用中，因而相应的金额就从递延税款余额转入价值重估帐户之中。
33．另一种处理方法是在财务报表附注中揭示与价值重估日资产帐面价值的增加有关的潜在纳税影响的金额。
在以后的各期中，潜在纳税影响的金额应加以修订，以反映第五段所述差异的纳税影响。
附属公司和联营企业的未分配盈余34．在附属公司的未分配利润分配给母公司时，无论是母公司还是附属公司的应付税款，都应确认为使用和负债，除非有理由假定对这些利润不再进行分配，或者分配不会引起纳税负债。
35．在附属公司的未分配利润分配给母公司时，既不确认母公司应付的税款，也不确认附属公司应付的税款的一个理由，可能是母公司为了长期再投资而将这些利润保留并且有权力保留在附属公司中。
如果没有确认有关的未分配利润的税款，有时应揭示这些利润的累计金额。
36．对于用权益法核算的对联营企业的投资，在向投资者分配其在被投资企业未分配利润中的份额时，应付的税被应在投资者确认利润时，确认为费用和负债。
当有理由假定这些利润将不再分配或分配不会引起纳税负债时，可以例外。
37．如果税款没有全部计列，有时要对没有计税的未分配利润中属于投资者的部分的累计额加以揭示。