新西兰根据国际会计准则第12号递延所得税会计处理【外文翻译】.doc

文档介绍：外文文献翻译原文:AccountingfordeferredtaxesunderNZIAS12A“balancesheet”approachThemostsignificantchangeinNZIAS12fromSSAP-,wemustdetermineanentity’(.,theamountattributedtothesameassetorliabilityfortaxpurposes).Incontrast,estatementapproach,wemustdetermineanentity’,,estatementisaby-productofthebalancesheet,ponentoftemporarydifferences(seeparagraph17ofNZIAS12whichhintsatthispoint).Insomesituations,,,atemporarydifference,butnotatimingdifference,canarisewhenanassetisrevaluedupwards(estatement),butthereisnoequivalentadjustmentmadefortaxpurposes(ountedforunderNZIAS12).Therefore,,thechangetoabalancesheetapproachisconsistentwiththeasset-ountingStandardsBoardinits“FrameworkforthePreparationandPresentationofFinancialStatements”ountants(ountantsofNewZealand)inits“eneralPurposeFinancialReporting.”Recognitionofalltemporarydifferences-no“partial”,NZIAS12requiresadeferredtaxassettoberecognizedforalldeductibletemporarydifferences,alt