taxeffectaccounting-TaxEffectAccounting(AASB1020)：纳税影响会计税收effectaccounting（AASB1020）.pptVIP

Objectives To be able to complete the entries necessary to apply accounting standard AASB 1020 - Tax Effect Accounting AASB 1020 The standard sets out the accounting treatment of a company’s income tax in general purpose financial reports prepared by a reporting entity The standard uses the ‘balance sheet’ approach analyses the differences between the entity’s balance sheet prepared for general purpose financial reporting the balance sheet for tax purposes. Basis of Tax Effect Accounting as a result of differences between accounting profit and taxable income ( Main differen