概念、规则与实例所得税跨期分摊的基本概念及税收费用的计算文献翻译外文翻译.docVIP

外文文献翻译 原文一： CONCEPTS, RULES ,AND EXAMPLES Basic Concepts of Interperiod Income Tax Allocation and Measurement of Tax Expense Over the years, carious theories have been advanced regarding the appropriate reporting of income tax expense when there are differences in the timing of recognition of revenue and expense as between tax calculations and financial reporting. The most popular ideas were the deferral method and the liability method. (A third approach, the net of tax method, for a time received a moderate amount of academic support but was far less widely employed [or understood] by practitioners. Its only widespread use was as a valuation technique to record assets and liabilities acquired in a purchase business combination. ) The deferral method, which was widely employed, was soundly based on the matching principle and was never misrepresented as being balance sheet oriented. However, in practice it suffered from some complexity and sometimes also resulted in material distortions of the balance sheet. This was considered an acceptable if regrettable side effect, particularly during the late 1960s and 1970s, a period during which more attention was directed at income measurement than at meaningfulness of corporate balance sheets. Following the adoption of the IASC’s Framework for the Preparation and Presentation of Financial Statements, which serves as the conceptual underpinning for accounting standards promulgated by IASB, it was inevitable that substantial changes in accounting for income taxes would be made. That is because the deferred charges and credits resulting from the application of the deferral method (as permitted by the original IAS 12) were generally not true assets or liabilities as those are defined in the Framework. Accordingly, it became indefensible to place these items on the balance sheet. The liability method (explained below) became the method of choice. A separate but also important debate had long existed regarding the items of timing