中美会计准则比较.pptx

1;2;3;4;5;6;7;8;9;10;11;12;13;14;15;16;17;18;19;20;21;22;23;24;25;26;27;28;29;30;31;32;33;34;35;36;37;38;39;40;41;42;43;44;45;46;47;48;49;50;51;52;53;54;55;56;57;58;59;60;61;62;63;64;65;66;67;68;69;70;71;72;73;74;75;76;77;78;79;80;81;82;83;84;85;86;87;88;89;90;91;92;93;94;95;96;97;98;99;100;101;102;103;104;105;106;107;108;109;110;111;112;113;114;115;116;117;118;119;120;121;122;123;124;125;126;127;128;129;130;131;132;133;第18号 －－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;思考题;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;企业会计准则－－所得税;;;;;Agenda;FAS 109 Overview;FAS 109 Overview;This Statement establishes standards of financial accounting and reporting for income taxes that are currently payable and for the tax consequences of: Revenue, expenses, gains or losses that are included in taxable income of an earlier or later year than the year in which they are recognized in financial income Other events that create differences between the tax bases of assets and liabilities and their amounts for financial reporting Operating loss or tax credit carrybacks for refunds of taxes paid in prior year and carryforwards to reduce taxes payable in future years. ;FAS 109 Overview;FAS 109 Overview;Temporary versus Permanent Differences Temporary differences defined as book-tax basis differences that will result in taxable or deductible amounts in future years. Permanent differences not defined in FAS 109, but definition of temporary differences states: some events recognized in financial statements do not have consequences. Certain revenues are exempt from taxation and certain expenses are not deductible. Events that do not have tax consequences do not give rise to temporary differences. ;Key Considerations;Tax Rate Determination;Goodwill;Goodwill;Valuation Allowances;When evaluating the need for a valuation allowance, all available evidence (both positive