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《企业会计准则第18号-所得税》于2006年2月16日公布,于2007年1月1日开始在上市公司执行,本文就新旧《所得税》会计准则进行了比较,望能给新准则的具体实施提供一点参考价值。
Accounting Standards for Business Enterprises No. 18 - Income Taxes was promulgated on February 16, 2006 and executed on the listed company on January 1, 2007. This article compares the old and new “income tax” accounting standards and hopes to give new guidelines Specific implementation provides a little reference value.