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本文通过企业以非现金资产抵债和非货币性交易会计处理与所得税处理差异分析,对《企业会计制度》和经修改《债务重组》和《非货币性交易》准则中舍弃公允价值所产生的负面影响提出本人的看法。
This paper analyzes the difference between the accounting treatment of non-cash assets and non-monetary transactions and the treatment of income tax, and analyzes the negative effects of the abandonment of fair value in the “Enterprise Accounting System” and the revised “debt restructuring” and “non-monetary transactions” Impact put forward my own views.