Liability Method; Deferred Tax Assets; Earnings Management.

债务法；递延所得税资产；盈余管理。

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All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.

所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产，均予确认。

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That is because deferred tax assets can get written down if a company's future profit projections fall too low.

这是因为，如果未来盈利预期太低，递延税项资产可能会被减记。

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If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

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If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down.

如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。

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Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with...

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。

youdao

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。

youdao

Compared with the former rules, as to the components and calculation of deferred income tax assets and deferred income tax liabilities, the new guide is more in line with th...

新准则对于递延所得税资产和递延所得税负债的确认与计量的有关规定，较原所得税会计的有关规定，更符合有关“资产”和“负债”会计要素的定义。

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