IAS 12递延所得税处理与会计调整方法分析.pdfVIP

2.Deferredtax

Deferredtaxliability=Temporarydifference*Taxrate%

=(Carryingvalue-Taxbase)*Taxrate%

①折旧

②……

2.3Revaluedassets

UnderIAS16assetsmayberevalued.Thischangesthecarryingamountof

theassetbutthetaxbaseoftheassetisnotadjusted.Consequently,the

taxableflowofeconomicbenefitstotheentityasthecarryingvalueofthe

assetisrecoveredwilldifferfromtheamountthatwillbedeductiblefortax

purposes.Thedifferencesweenthecarryingamountofarevaluedasset

anditstaxbaseisatemporarydifferenceandgivesrisetoadeferredtax

liabilityorasset.

2、递延税项

递延所得税负债=暂时性差异*税率%

=(账面价值‑计税基础)*税率%

1折旧

2

2.3重估资产

根据IAS16，资产可以重估。这会改变资产的账面金额，但资产的税

基不会调整。因此，当资产的账面价值被收回时，实体的应税经济利

益流量将不同于出于目的而可扣除的金额。重估资产的账面金额

与其计税基础之间的差异是暂时性差异，会产生递延所得税负债或资

产。

Lectureexample2

ZCoownsapropertywhichhasacarryingamountatthebeginningof20X9of

$1,500,000.Attheyearendithasenteredintoacontracttosellthepropertyfor

$1,800,000.Thetaxrateis30%.

Howwillthisbeshowninthefinancialstatements?

BeforeAfter

CarryingvalueXX+300,000

-TaxbaseYY

TemporarydifferenceZZ+300,000

@taxrate30%30%

Deferredtaxliability30%Z30%Z+90,000

DrPPE300,000

CrOCI300,000

DrOCI90,000

CrDeferredTaxLiability90,000

讲座例2

ZCo拥有一项物业，20X9年初账面值为1,500,000。年底，它签订

了一份合同，以1,800,000的价格该。税率为30%。

这将如何在财务报表中体现？

前