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国际会计准则１２所得税（１９９６年修订）●朱海林译沈小南审校引言本准则（即修订的国际会计准则１２）取代《国际会计准则１２所得税会计》（即原《国际会计准则第１２号》）。修订的国际会计准则第１２号对自１９９８年１月１日开始或以后的会计期间有效。对原国际会...
International Accounting Standard 12 Income Tax (Revised in 1996) ● Zhu Haolin translated by Shen Xiaonan Introduction This International Standard 12 (IFRS 12) replaces IAS 12 Income Tax Accounting (former IAS 12) . The amendments to IAS 12 are effective for accounting periods beginning on or after January 1, 1998. The original international meeting ...