When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.

债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。

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When tax rate was changed, deferral tax was adjusted at once and had future meaning. At all periods between produce and transfer, liability method accorded with matching principle better.

债务法以现行成本或公允价值为计量属性，税率变动立即调整赋予递延税款未来意义，发生转回整个期间配比性更好，更具相关性。

youdao