国际会计准则第12号所得税会计

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国际会计准则第12号所得税会计

国际会计准则第12号所得税会计1.所得税负债与所得税资产：a.所得税负债是企业未来应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

b.所得税资产是企业未来可以抵消应纳税款的额度，这是企业在财务报表日期后根据普遍适用的税法规定计算得出的。

2.对于税务纳税额与会计纳税额之间的差异，企业需要进行必要的会计处理，以反映出未来的税收效果。

这些差异可以是暂时性差异或永久性差异。

a.暂时性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的差异，但在以后的会计期间内会有所调整。

暂时性差异会导致会计纳税负债或所得税资产的发生和变动。

b.永久性差异是指在当前财务报表期间内会计纳税额与税务纳税额之间的不一致，且在以后的会计期间内不会有所调整。

永久性差异不会影响会计纳税负债和所得税资产。

3.在编制财务报表时，企业需要计算未计提以前年度的所得税负债或所得税资产，以反映出之前年度的差异。

4.对于所得税资产和所得税负债的计量，企业应使用税法确定的税率，该税率反映了当局对于企业所得税应纳税额的立法安排。

若有可使用的未来税率变化，企业需要根据最可能发生的情况来计量。

5.企业应在财务报表中披露所得税负债和所得税资产的发生和变动，以及与所得税负债和所得税资产相关的暂时性差异和永久性差异。

通过遵循国际会计准则第12号，企业可以确保在编制财务报表时正确处理所得税，以准确反映企业的财务状况和经营业绩。

该准则的要求提供了明确的指引，帮助企业遵守国际会计准则并避免在所得税会计方面的错误和不一致。

这有助于提高财务报表的可比性和准确性，增强投资者和其他利益相关方对企业的信任。

国际会计师考试题目及答案

国际会计师考试题目及答案一、单项选择题（每题1分，共10分）1. 国际会计准则（IAS）规定，企业在编制财务报表时，应采用哪种计量基础？A. 历史成本B. 公允价值C. 净现值D. 现值答案：A2. 以下哪项不是国际财务报告准则（IFRS）的主要目标？A. 提供决策有用的信息B. 促进国际资本市场的效率C. 确保所有企业使用相同的会计政策D. 促进全球财务报告的一致性答案：C3. 根据国际会计准则第16号（IAS 16），固定资产的折旧方法应如何确定？A. 直线法B. 双倍余额递减法C. 任何合理的方法D. 只有当资产价值下降时答案：C4. 国际会计准则第36号（IAS 36）规定，当资产的可回收金额低于其账面价值时，应如何处理？A. 继续持有资产B. 立即出售资产C. 计提减值准备D. 增加资产账面价值答案：C5. 国际会计准则第18号（IAS 18）规定，收入的确认应基于什么原则？A. 成本加成原则B. 风险和报酬转移原则C. 现金收付实现制D. 权责发生制答案：D6. 根据国际会计准则第1号（IAS 1），财务报表的呈现应遵循什么原则？A. 重要性原则B. 一致性原则C. 可比性原则D. 所有上述原则答案：D7. 国际会计准则第38号（IAS 38）涉及的是什么类型的资产？A. 固定资产B. 无形资产C. 存货D. 投资性房地产答案：B8. 国际会计准则第21号（IAS 21）主要涉及哪种货币的会计处理？A. 企业本位货币B. 外币C. 任何货币D. 法定货币答案：B9. 国际会计准则第32号（IAS 32）规定，金融工具的分类应基于什么？A. 金融工具的类型B. 金融工具的用途C. 企业持有金融工具的意图D. 金融工具的公允价值答案：C10. 国际会计准则第39号（IAS 39）主要涉及的是什么？A. 金融资产和金融负债的分类B. 金融资产和金融负债的计量C. 金融资产和金融负债的披露D. 所有上述内容答案：D二、多项选择题（每题2分，共10分）11. 根据国际会计准则第8号（IAS 8），以下哪些项目应在财务报表中披露？A. 会计政策B. 会计估计的变更C. 会计政策变更的影响D. 所有上述项目答案：D12. 国际会计准则第12号（IAS 12）涉及的税种包括以下哪些？A. 所得税B. 增值税C. 消费税D. 营业税答案：A13. 根据国际会计准则第23号（IAS 23），在进行资本化时，以下哪些成本可以计入资产成本？A. 借款费用B. 管理费用C. 销售费用D. 直接材料和直接人工成本答案：A, D14. 国际会计准则第27号（IAS 27）要求对联营企业的投资采用哪种会计政策？A. 成本法B. 权益法C. 公允价值法D. 历史成本法答案：B15. 国际会计准则第37号（IAS 37）规定，以下哪些情况需要计提预计负债？A. 法律诉讼B. 环境清理义务C. 产品质量保证D. 所有上述情况答案：D三、简答题（每题5分，共20分）16. 简述国际会计准则第41号（IAS 41）。

国际会计准则之所得税会计准则(doc 6页)

国际会计准则之所得税会计准则(doc 6页)7．当将利得或损失直接贷记或借记股东权益帐户时，时间性差异和永久性差异也可能会产生。

时间性差异的产生和转回可能涉及一个以上的会计期间。

关于这些时间性差异的性质和金额的信息常被认为对财务报表使用者是有用的。

但是，反映时间性差异的影响的方法是各种各样的。

有时将这种信息包括在财务报表附注中，有时则将这些差异的影响通过纳税影响的会计方法来加以反映。

9．对财务报表中个别资产的重新估价或现值会计的一般应用，可能会导致应税所得和会计收益之间的差异。

此种情况在第31－33段中阐述。

纳税影响的会计方法10．本期税款费用应在纳税影响的会计方法的基础上，使用递延法或负债法来确定。

所用的方法应予以揭示。

11．根据纳税影响的会计方法，所得税被视为企业在获取收益时发生的一种费用，并应随同与它们有关的收入和费用计入同一期间内。

时间性差异所产生的纳税影响应包括在损益表的税款费用以及资产负债表的递延税款余额中。

很多国家在所得税会计中采用纳税影响的会计方法。

常用的方法称为递延法和负债法。

递延法12．在递延法下，当期的时间性差异的纳税影响，应予以递延并分配给时间性差额转回的未来各个期间。

由于资产负债表上递延税款的余额，并不被认为代表收款的权利或付款的义务，所以它们并不需要调整以反映税率的变更或新税的征收。

13．在递延法下，某一期间的税款费用包括：（1）应付税款准备；（2）递延至以后的期间或自以前的期间递延转来的时间性差异的纳税影响。

14．发生在本期的时间性差异的纳税影响，应用现行税率确定。

发生在前期而在本期转回的个别时间性差异的纳税影响一般用原先采用的税率确定。

为了便于应用这个方法，相似的时间性差异可以进行归类。

负债法15．在负债法下，本期时间性差异的预计纳税影响，或者作为将来应付税款的负债来确定和报告，或者作为代表预付未来税款的资产来确定和报告。

递延税款的余额应随着税率的变动或课征新税而加以调整。

IFRS国际会计准则最新修订和调整

IFRS国际会计准则最新修订和调整国际会计准则最新修订和调整《国际财务报告准则第15号—与客户之间的合同产生的收入》（IFRS 15）《国际财务报告准则第9号—金融工具》（IFRS 9）《国际财务报告准则第16号—租赁》（IFRS 16）的发布国际会计准则第1号（IAS 1）财务报表列报的生效国际会计准则第7号（IAS 7）现金流量表的修订国际会计准则第12号（IAS 12）所得税的修订Reasons for the new standardsIASBprinciple based, but limited guidance and were difficult to apply to complex transactions.FASBtoo many guidance, but lack of consistent principles in many cases.Objectives for the new standardsA B C D Improve comparability of revenue recognition practices across entities, industries, jurisdictions and capital markets.Provide a more robust framework for addressing revenue issues. Remove inconsistencies and weaknesses in previous revenue requirements.Provide improved disclosures.IFRS15 Scope✗Lease contracts (IAS 17 Leases)✗Insurance contracts (IFRS 4 Insurance Contracts)✗Financial instruments and other contractual rights or obligations within the scope of IFRS 9, IFRS 10, IAS 27 & IAS28✗无商业意义或虚假交易Non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potentialcustomersIFRS 15 applies to all contracts with customers except:The five-step revenue recognition model•Identify the contract(s) with a customer辨认合约Step 1•Identify the performance obligation(s) in the contract辨认履约义务Step 2•Determine the transaction price确定交易价格Step 3•Allocate the transaction price to the performance obligations in the contract分摊交易价格Step 4•Recognise revenue when (or as) the entity satisfies a performance obligation确定确认收入的时间Step 5Step 1 –辨认合约Identify the contract C ontract para 9 criteria 8If each party has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties) → no contract for the purposes of IFRS 15The contract is approved and the parties are committed to their obligations Rights to goods or services and payment terms can be identifiedThe entity can identify each party’s rights and the contract has commercial substance Collection of consideration is probableContracts with customers must meet ALL of these criteriaStep 2: Identify the performance obligations Promise to transfer a distinct good or service.Customer can benefit from good or service Promised good or service is separable from Other promises ⏹On its own.⏹Together with other readily available goods or services(including goods or services previously acquired from entity)⏹No significant service of integrating the good or service.⏹Good or service is not highly dependent on or interrelated with other goods or services.Controversial areasMultiple deliverables AMobile phoneMonthly usage chargeAirline: mileageComputerhardwaresoftware customization maintenanceStep 3: Determine the transaction priceAmount of consideration to which entity expects to be entitled in exchange for goods or services.Variable consideration Estimate using:Expected value or Most likely amount but ‘ Constrained’.Significant financingAdjust consideration if timing provide customer or entity with significant benefit of financing.Non-cash consideration Measure at fair value unless cannot be reasonably estimated.Consideration payable to customer Reduction of the TP unless in exchanges for a distinct good or service.Collectability将现行收入和建造合同两项准则纳入统一的收入确认模型以控制权转移替代风险报酬转移作为收入确认时点的判断标准对于包含多重交易安排的合同的会计处理提供更明确的指引对于某些特定交易（或事项）的收入确认和计量给出了明确规定涉及股权投资的准则间的相互关系公允价值选择权为何修改金融工具准则？金融在全球经济体中占据越来越重要的比重，应建立趋同的准则ACB原准则太复杂-简化原准则已无法反映实际（减值、套期）确认、分类和计量-减值转回公允价值计量变动直接计入权益a.可供出售金融资产-债权投资b.可供出售金融资产-权益投资摊余成本成本法可供出售金融资产-权益投资应转回并计入损益不得通过损益转回应转回并计入损益不得转回被投资人经营所处的技术、市场、经济和法律环境发生重大影响不利权益投资的公允价值发生严重或非暂时性下跌金融资产的分类Cash flows are solely payments of principal and interest (SPPI)Businessmodel = holdto collectBusinessmodel = holdto collectand sellOtherbusinessmodelsOther types ofcash flows(including all equity investment)Amortised cost FVOCIFVTPL FVTPLFVTPL剩余类FVTPLStep 1资产特征Step 2经营模式权益证券投资：成本豁免—公允价值计量+成本是公允价值的最佳估计All investments inequity instrumentsmust be measured atFV.在有限的情况下，成本是公允价值的适当估计成本永远不是上市股权的最佳计量基础此版权归秀财网所有成本不是公允价值适当估计的迹象Significant change in investee’s performance compared with budgets, plans or milestones.Changes in expectation, eg investee’s technical product milestones will be achieved.Significant change in the market for the investee’s equity or its products or potential products.Significant change in the global economy or the economic environment in which the investee operates.Significant change in the performance of comparable entities, or in the valuations implied by the overall market.Internal matters of the investee, eg ：commercial disputes, litigation, changes in management or strategy.Evidence from external transactions in the investee’s equity, either by the investee (such as a fresh issue of equity), or by transfers of equity instruments between third parties.IFRS 9国际会计准则理事会（IASB）2014年发布的：《国际财务报告准则第9号-金融工具》（IFRS 9）终稿⏹背景和生效日期⏹针对金融资产的分类和计量模型的修订⏹金融资产的分类和计量模型汇总⏹预期损失减值模型。

国际会计准则第12号所得税会计.doc

国际会计准则第12号--所得税会计（1979年7月公布，1994年11月格式重排）范围1．本号准则适用于财务报表中对所得税的会计处理，包括对一个会计期内有关所得税支出或减免金额的确定以及这项金额在财务报表中的列示。

2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。

告的会计收益之间的关系,可能不能代表税率的当前水平。

定义3．本号准则所使用的下列术语，具有特定的含义：会计收益，是指在扣除有关所得税支出或加上有关所得税减免之前，损益表上所报告的包括非常项目在内的本期损益总额。

本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。

应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。

应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。

时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。

永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。

应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。

在许多情况下，这些法规与用于确定会计收益的会计政策不同。

这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。

5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。

例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。

2. 国际会计准则中文版

国际会计准则2003年9月19日国际会计准则(IAS)目录Framework for the Preparation and Presentation of Financial Statements (3)Preface (24)Procedure and Objective of IASB (27)IAS 1: Presentation of Financial Statements (33)IAS 2: Inventories (55)IAS 7: Cash Flow Statements (62)IAS 8: Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies (73)IAS 10: Events After the Balance Sheet Date (82)IAS 11: Construction Contracts (93)IAS 12: Income Taxes (101)IAS 14: Segment Reporting (134)IAS 15: Information Reflecting the Effects of Changing Prices (150)IAS 16: Property, Plant and Equipment (155)IAS 17: Leases (169)IAS 18: Revenue (180)IAS 19: Employee Benefits (188)IAS 20: Accounting for Government Grants and Disclosure of Government Assistance (227)IAS 21: The Effects of Changes in Foreign Exchange Rates (233)IAS 22: Business Combinations (244)IAS 23: Borrowing Costs (270)IAS 24: Related Party Disclosures (275)IAS 26: Accounting and Reporting by Retirement Benefit Plans (280)IAS 27: Consolidated Financial Statements (288)IAS 28: Investments in Associates (294)IAS 29: Financial Reporting in Hyperinflationary Economies (301)IAS 30: Disclosures in the Financial Statements of Banks and Similar Financial Institutions (308)IAS 31: Financial Reporting of Interests in Joint Ventures (319)IAS 32: Financial Instruments: Disclosure and Presentation (328)IAS 33: Earnings per Share (351)IAS 34: Interim Financial Reporting (365)IAS 35: Discontinuing Operations (376)IAS 36: Impairment of Assets (385)IAS 37: Provisions, Contingent Liabilities and Contingent Assets (410)IAS 38: Intangible Assets (426)IAS 39: Financial Instruments: Recognition and Measurement (452)IAS 40: Investment Property (504)IAS 41: Agriculture (520)Framework for the Preparation and Presentation of Financial Statements编制和呈报财务报表的基本框架The IASB Framework is a conceptual accounting framework that sets out the concepts that underlie the preparation and presentation of financial statements for external users. It was approved in 1989. The IASB Framework assists the IASB:l in the development of future International Accounting Standards and in its review of existing International Accounting Standards; andl in promoting the harmonisation of regulations, accounting standards and procedures relating to the presentation of financial statements by providing a basis for reducing the number of alternative accounting treatments permitted by International Accounting Standards.In addition, the Framework may assist:l preparers of financial statements in applying International Accounting Standards and in dealing with topics that have yet to form the subject of an International Accounting Standard;l auditors in forming an opinion as to whether financial statements conform with International Accounting Standards;l users of financial statements in interpreting the information contained in financial statements prepared in conformity with International Accounting Standards; andl those who are interested in the work of IASB, providing them with information about its approach to the formulation of accounting standards.The Framework is not an International Accounting Standard and does not define standards for any particular measurement or disclosure issue.In a limited number of cases there may be a conflict between the Framework and a requirement within an International Accounting Standard. In those cases where there is a conflict, the requirements of the International Accounting Standard prevail over those of the Framework.世界上许多企业都编制并且向外部使用者呈报财务报表。

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】

外文文献翻译原文：Accounting for deferred taxes under NZ IAS 12A “balance sheet”approachThe most significant change in NZ IAS 12 from SSAP-12 is that the basis used to account for deferred taxes follows a balance sheet approach as opposed to an income statement approach. To calculate deferred taxes under the balance sheet approach, we must determine an entity’s temporary differences. Temporary differences are the differences between the carrying amount of an asset or liability in the balance sheet and its tax base (i.e., the amount attributed to the same asset or liability for tax purposes).In contrast, to calculate deferred taxes under the income statement approach, we must determine an entity’s timing differences. Timing differences arise when revenue and expense items are recognized in the calculation of accounting profit before or after they are included in the calculation of taxable profit.The focus of the deferred tax calculation in the balance sheet approach is on items that appear in the balance sheet, while for the income statement approach it is on items that appear in the income statement. However, since the income statement is a by-product of the balance sheet, all timing differences by definition must be a component of temporary differences (see paragraph 17 of NZ IAS 12 which hints at this point).In some situations, the amount of temporary differences will equal the amount of timing differences in a period. However, the amount of timing differences cannot be greater than the amount of temporary differences. This is because not all asset and liability items in the balance sheet necessarily have an effect that passes through the income statement and which would impact on deferred taxes. For example, a temporary difference, but not a timing difference, can arise when an asset is revalued upwards (with the increment in value recognized in equity and not in the income statement), but there is no equivalent adjustment made for tax purposes (see later for amore detailed discussion of how this is accounted for under NZ IAS 12).Therefore, the main consequence of the balance sheet approach for entities when they adopt NZ IAS 12 is that it can capture a much wider range of items that will give rise to the recognition of deferred taxes in the financial statements. Further, the change to a balance sheet approach is consistent with the asset-liability orientation to financial reporting that is advocated for by the International Accounting Standards Board in its “Framework for the Preparation and Presentation of Financial Statements”and the New Zealand Institute of Chartered Accountants (formerly the Institute of Chartered Accountants of New Zealand) in its “Statement of Concepts for General Purpose Financial Reporting.”Recognition of all temporary differences-no “partial” recognitionNZ IAS 12 requires a deferred tax liability to be recognized for all taxable temporary differences. Taxable temporary differences result in taxable amounts that impact the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Further, NZ IAS 12 requires a deferred tax asset to be recognized for all deductible temporary differences, although this is subject to certain criteria. Deductible temporary differences result in amounts that are deductible in determining the taxable profit of future periods when the carrying amount of an asset or liability is recovered or settled. Therefore, while some very limited exceptions apply, the requirement in NZ IAS 12 is that all temporary differences (taxable and deductible) are to be recognized as deferred taxes (liability and asset, respectively) in the financial statements.In general, when all temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “comprehensive”basis. When only some, but not all, temporary differences are recognized as deferred tax, this is often referred to as tax effect accounting under a “partial”basis. Using this terminology and distinction, NZ IAS 12 can be viewed as following a comprehensive basis. On the other hand, SSAP-12 allows entities the choice to recognize deferred taxes either under a comprehensive basis or under a partial basis, although the preferred option is comprehensive. As such, this provides a significant variation between the twoaccounting standards because the partial basis is not allowed in NZ IAS 12.By and large the partial basis arose out of concerns regarding the recognition of deferred tax liabilities when tax effect accounting under the comprehensive basis was used. These concerns centre on the issue of whether taxable temporary differences “reverse”. There are situations where the temporary differences created under the comprehensive basis may cause an entity to report on its balance sheet a deferred tax liability that appears never to be settled and which may be ever growing in nature. This can occur if an entity has high investments and/or a policy of continually investing in depreciable assets. In such a case, the taxable temporary differences may not reverse because new temporary differences are created and recognized that more than offset any reversing temporary differences from a prior period. Hence, this gives the impression that settlement of the deferred tax liability can be postponed indefinitely. The partial basis would overcome this concern by recognizing as deferred taxes in the financial statements only those temporary differences that are expected to have a future cash flow effect (i.e., those that are expected to reverse).While many New Zealand entities currently use the comprehensive basis and recognize all timing differences as deferred tax, NZ IAS 12 will cast that net wider by requiring all temporary differences to be recognized. The effect of this on entities will be small if the total amount of temporary differences is similar to the total amount of timing differences. But the effect could be substantial for entities that currently use the partial basis under SSAP-12 and have a history of not recognizing deferred taxes from all timing differences. These unrecognized amounts will now have to be recognized, and for some entities, this will not be a trivial exercise. To illustrate, consider what happened to Air New Zealand when it reported a change in its accounting policy for income taxes from the partial basis to the comprehensive basis for its financial year ending 2000, albeit under the requirements of SSAP-12. The financial effect of doing so increased Air New Zealand’s deferred tax liability by $786 million, an amount that had previously been unrecognized. It also significantly contributed to Air New Zealand’s bottom line net loss of$600 million and substantially increased its debt to total assets ratio from 34 to 66 percent for its 2000financial year. Interestingly, Air New Zealand cited that its main reason for changing to the comprehensive basis was to bring its books in line with international accounting standard trends. More recently, Wong and Wong6 provide descriptive evidence that deferred taxes from unrecognized timing differences from a sample of New Zealand’s largest companies in 2002 and 2003 are not small.NZ IAS 12’s requirement to recognize all temporary differences as deferred tax will fuel further debate on the merits of tax effect accounting under the comprehensive and partial bases. The resolution of this debate is far from certain, especially given recent research findings that entities choose partial over the comprehensive basis because it provides more accurate and relevant information about the deferred tax figures presented in the financial statements when there are temporary differences that are not expected to reverse.Deferred tax assetsNZ IAS 12 and SSAP-12 both allow the recognition of deferred tax assets. However, the recognition conditions in NZ IAS 12 differ from those in SSAP-12. In NZ IAS 12, the recognition of a deferred tax asset depends on “the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized”(paragraph 24 of NZ IAS 12). In SSAP-12, the recognition of a deferred tax asset depends on “the extent that there is virtual certainty of its recovery in future periods”(paragraph 4.20 of SSAP-12). Hence, the recognition conditions in NZ IAS 12 regarding deferred tax assets appear to be less stringent than those in SSAP-12.The main consequence of this change in NZ IAS 12 is that entities are likely to recognize and report a higher incidence of deferred tax assets on their balance sheet than what we have seen under SSAP-12. However, NZ IAS 12 also requires that entities be conservative in their measurement of the deferred tax asset and they must review the carrying amount at each balance date. If there is a probability that there will no longer be sufficient taxable profits available to allow the benefit of part or the entire deferred tax asset to be utilized, then the carrying amount of the deferred tax asset must be reduced accordingly (paragraph 56 of NZ IAS 12). In addition, thefinancial effect of recognizing a deferred tax asset (or for that matter, a deferred tax liability) may be reduced if an entity offsets the deferred tax assets and deferred tax liabilities that they present on the balance sheet (paragraph 74 of NZ IAS 12). Revalued assetsAn interesting issue that arises in NZ IAS 12 concerns the revaluation of assets. In this situation, when an asset is revalued upwards in the financial statements, but there is no similar adjustment to the tax base of the asset, this creates a taxable temporary difference that requires the recognition of a deferred tax liability. In comparison, no deferred tax liability would be recognized in the balance sheet for an asset that is revalued under the income statement approach in SSAP-12. Generally, this is because of the way in which the depreciation charge from the revalued asset is handled in the income statement for accounting and tax purposes. While the depreciation expense for accounting purposes is based on the revalued amount, depreciation expense that is deducted for tax purposes must still be based on the asset’s original cost. This means that the depreciation expense that arises from the revaluation increment never has a tax effect (i.e., a timing difference does not arise from that part of the depreciation expense related to the revalued asset) under SSAP-12. Hence, the change in requirement in NZ IAS 12 could increase significantly the amount of the deferred tax liability that is recognized on the balance sheet because entities revalue their assets regularly.The measurement of the deferred tax liability from the revaluation in NZ IAS 12 depends on the manner in which the carrying amount of the asset is expected to be recovered at balance date (see paragraph 52 of NZ IAS 12, in particular example B) - that is, whether the asset is expected to be recovered through its further use or if the asset is expected to be recovered through its subsequent disposal. If the carrying amount of the asset is expected to be recovered through its further use, a deferred tax liability would be recognized by calculating the difference between the carrying amount (i.e., the revalued amount) and the tax base of the asset. If the carrying amount of the asset is expected to be recovered through its subsequent disposal, a deferred tax liability would be recognized by determining the difference between thecarrying amount and the tax base of the asset, but adjusted for any amount considered to be a capital gain (i.e., the expected proceeds from the disposal in excess of the original cost of the asset). This adjustment is necessary because capital gains are not taxable under current New Zealand tax legislation. Also, the deferred tax liability that is recognized from the revaluation of the asset must be charged directly to equity (paragraph 61 of NZ IAS 12). This is because the accounting for the revaluation itself involves the increment in value being recognized in equity and not in the income statement.To illustrate these two situations, consider this example. Assume an entity owns an asset that cost $100,000 to acquire. The carrying amount before the asset is revalued is $60,000, while the tax base is $50,000. The asset is revalued to $120,000, but no similar adjustment is made for tax purposes. The tax rate is 33 percent and capital gains from the sale of assets are not taxed.If the carrying amount of the revalued asset is expected to be recovered through its further use, the amount of the temporary difference would be $70,000 (i.e., $120,000- $50,000). This figure is a taxable temporary difference because the entity expects to recover benefits from the asset’s further use to the carrying amount of $120,000. Hence, the deferred tax liability that is recognized from the revalued asset would be $23,100 (i.e., $70,000 x 33 percent). If the carrying amount of the revalued asset is expected to be recovered through its subsequent disposal, the taxable temporary difference would again amount to $70,000 (i.e., $120,000-$50,000). However, $20,000 of this amount is a capital gain (found by deducting the original cost of $100,000 from the revalued amount of $120,000). This means that only $50,000 of the $70,000 temporary difference is actually taxable. Hence, the deferred tax liability that is recognized from the revalued asset would be $16,500 (i.e., $50,000 x 33 percent).We can see from the above example that not only will NZ IAS 12 require entities to recognize a deferred tax liability from an asset that is revalued upwards, but it will also require entities to make a decision about how their assets are expected to be recovered, as this will have a bearing on how entities measure the deferred taxliability.Wong, Norman. Accounting for deferred taxes under NZ IAS 12.[J] University of Auckland Business Review, 2006:55-59译文：新西兰根据国际会计准则第12号递延所得税会计处理一、一种“资产负债表”的研究方法在新西兰会计准则最重要的变化是关于国际会计准则第12号所得税会计，尤其是在用于计算递延税项的基础上，遵循资产负债表观，而不是损益表观。

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2．本号准则不涉及政府补助金或投资税款抵免的会计处理方法。

告的会计收益之间的关系,可能不能代表税率的当前水平。

本期税款费用或税款减免，是指在损益表中借记或贷记的税款金额，不包括与本期损益表未涉及的那些项目有关的以及分配到那些项目中的税款金额。

应税所得（应税亏损），是指根据税务当局制定的法规确定的、据以确定应付（应退）税款准备的本期损益额。

应付税款准备，是指根据本期的应税所得确定的在当前应付的税款金额。

时间性差异发生在某一期间，但在以后的一个或若干期间内可以转回。

永久性差异，是指发生在当期且在以后的期间内不能转回的一个期间内的应税所得和会计收益之间的差异。

应税所得和会计收益的差异4．应付税款准备是根据税务当局制定的关于确定应税所得的法规来计算的。

在许多情况下，这些法规与用于确定会计收益的会计政策不同。

这种差别的影响是，应付税款准备和财务报表所报告的会计收益之间的关系，可能不能代表税率的当前水平。

5．应税所得和会计收益之间产生差异的一个原因是，某些项目包括在一种计算中被认为是适合的，却被要求不包括在另一种计算中。

例如，在许多税务制度中，一些捐赠项目在确定应税所得时不允许被扣除，但这种金额在确定会计收益时却可能可以被扣除。

这样的差异称为“永久性差异”。

6．应税所得和会计收益之间产生差异的另一个原因是、在确定这两种金额时，需考虑的某些项目包括在不同期间的计算中。

例如，会计政策可能作出特别规定，在商品或劳务交付时应将某些收入包括在会计收益中，但税务法规可能会要求或允许在收取现金时才将这些收入包括在应税所得中。

包括在会计收益和应税所得中的这些收入的总额最后总是相同的，但包括的期间却不同。

又如，用于确定应税所得的折旧率与用于确定会计收益的折旧率可能不同。

这种差异称为“时间性差异”。

7．当将利得或损失直接贷记或借记股东权益帐户时，时间性差异和永久性差异也可能会产生。

时间性差异的产生和转回可能涉及一个以上的会计期间。

关于这些时间性差异的性质和金额的信息常被认为对财务报表使用者是有用的。

但是，反映时间性差异的影响的方法是各种各样的。

有时将这种信息包括在财务报表附注中，有时则将这些差异的影响通过纳税影响的会计方法来加以反映。

9．对财务报表中个别资产的重新估价或现值会计的一般应用，可能会导致应税所得和会计收益之间的差异。

此种情况在第31－33段中阐述。

纳税影响的会计方法10．本期税款费用应在纳税影响的会计方法的基础上，使用递延法或负债法来确定。

所用的方法应予以揭示。

11．根据纳税影响的会计方法，所得税被视为企业在获取收益时发生的一种费用，并应随同与它们有关的收入和费用计入同一期间内。

时间性差异所产生的纳税影响应包括在损益表的税款费用以及资产负债表的递延税款余额中。

很多国家在所得税会计中采用纳税影响的会计方法。

常用的方法称为递延法和负债法。

递延法12．在递延法下，当期的时间性差异的纳税影响，应予以递延并分配给时间性差额转回的未来各个期间。

由于资产负债表上递延税款的余额，并不被认为代表收款的权利或付款的义务，所以它们并不需要调整以反映税率的变更或新税的征收。

13．在递延法下，某一期间的税款费用包括：（1）应付税款准备；（2）递延至以后的期间或自以前的期间递延转来的时间性差异的纳税影响。

14．发生在本期的时间性差异的纳税影响，应用现行税率确定。

发生在前期而在本期转回的个别时间性差异的纳税影响一般用原先采用的税率确定。

为了便于应用这个方法，相似的时间性差异可以进行归类。

递延税款的余额应随着税率的变动或课征新税而加以调整。

该余额也可能随着税率在未来的变动而进行调整。

16．在负债法下，某一期间的税款费用包括：（1）应付税款准备；（2）根据本期发生或转回的时间性差异预计应付的或认为需要预付的税款金额；（3）为了反映税率变动或课征新税的需要而对资产负债表中递延税款余额进行的调整数。

17．在负债法下，本期发生或转回的时间性差异的纳税影响，以及对递延税款余额的调整，均应使用现行税率加以确定，除非有其他信息表明采用另一种税率更为适当，例如，当税率的变动已经宣布并将在以后年度使用时。

适用性18．所使用的纳税影响的会计方法通常应适用于所有的时间性差异。

但是，当有合理的证据可以表明，在今后相当长的时期内（至少3年），某些时间性差异物不会转回时,一个期间的税款费用可以不包括这些时间性差异的纳税影响，而且还不需要指出在这个期间以后这些时间性差异可能会转回。

时间性差异的金额，不论是本期的还是累计的，只要没有进行会计处理，均应予以揭示。

递延税款借项19．导致一个借方余额或递延税款余额的一个借项产生的时间性差异的纳税影响，除非能合理地预期它们的实现，否则不应结转。

20．时间性差异的会计处理可能会导致一个借方余额或递延税款余额的一个借项的产生。

为了慎重考虑起见，只有在可以合理地预期其实现时,例如,在时间性差异将转回的期间内，如有足够的未来应税所得会产生，这样一个借方金额才可以转入资产负债表。

应税亏损21．税法常常规定，本期的应税亏损可以用来追溯期内已经缴付的税款，或者减少或抵消将在未税款。

这种亏损提供了在亏损时期税款的减免，或者间潜在的税款减免。

在确定财务报表中的净收益时，退回在特定的来期间需缴的在某些未来期这种税款减免可以包括在不同的会计期间内。

22．作为应税亏损向前期追溯的结果所追回的与前期有关的税款，应包括在亏损或内的净收益中。

应退回但尚未收到的金额应作为应收帐款包括在资产负债表中。

23．把应税亏损追溯到前期所退回的税款，代表了在亏损期内已有效地实现了的并已包括在那一期间财务报表中的净收益或净亏损中的税款减免。

在确定减免金额时，需要对现存递延税款余额作适当的调整。

24．当应税亏损可以向后结转用来确定未来期间的应税所得时,与应税亏损有类的潜在的税款准免,除了第25和第26段所述的增况外，在其实现或前不应包括在净收益中。

25．如果未来的应税所得确实无疑足以使亏损的减税利益得以实现，那么与所结转的应税亏损有关的潜在的税款减免可以包括在确定亏损期的净收益中。

26．如果第25段所制定的标准不能得到满足，但是如果在要求将应税亏损作为祛税利益的期间，具有递延税款的贷方净余额将会转回或能够转回，在这一限度内，与所结转的应税亏损有关的税敌祛免应包括在确定亏损期的净收益中。

27．如果在第23段所述的向前期追溯以后，尚有应税亏损存在，与此应税亏损金额有关的潜在的税款减免的实施，要求在未来期间内存在应税所得。

为此，与向后期结转的应税亏损有关的潜在税款减免，通常不包括在确定亏损期的净收益中。

28．但是在极少数情况下，在确定亏损期的净收益时，把这种潜在的税款减免包括在内，被认为是适宜的。

如果按照这种方式处理一项潜在的税款减免，需要审慎考虑的是，对将来的应税所得足以使亏损的减税利益获得实现，是否具有无可怀疑的保证。

例如，存在如下条件就可认为是有了无可怀疑的保证：（l）亏损是由于一个可以辨明的并且不是反复发生的原因产生的，以及（2）企业已经建立了很长时间的获利记录并预期将继续保持下去。

29．递延税款余额中贷方金额的存在，可以证明与结转后期的应税亏损有关的税款减免至少能够部分实现。

在递延税款余额中反映的时间性差异的转回，本身将形成一笔数额相等的应税所得，可以抵消由应税亏损获得的税款的减免。

如果税法限制了将应税亏损结转后期以抵消将来的应税所得的期限，那么只有在这一有限的期限内将要转回或可以转回的时间性差异，才可以用来抵消应税亏损从而实现税款的减免。

作为抵消应税亏损的结果的税款减免，应包括在亏损期的净收益中，而其借项则应结转下期，作为资产负债表中递延税款贷方余额的一部分。

这一借项的金额应加以揭示。

30．如果与过去的应税亏损有关的税款减免并未包括在亏损年度的净收益中，以后用应税亏损与应税所得相抵消的办法而实现的税款减免，应包括在实现期的净收益中，并应加以揭示。

资产的价值重估31．在财务报表中一项资产重估后的金额如果超过了其历史成本或以前的重估价、这一替代金额一般不能成为确定应付税款的基础。

只要重估的资产可以对不是根据历史成本或税法允许的其他方法计算的会计收益产生借项或贷项，应税所得和会计收益之间就将存在一项差异。

对这种差异进行会计处理，应根据与价值重估一致的会计处理方法进行。

32．一种处理方法是确定与资产帐面价值增加有关的纳税影响，并将此金额从价值重估帐户转入递延税款余额中。

在这种处理方法下，当第对段所述的差异在价值重估以后的期间发生时，与此差异有关的纳税影响应借记递延税款余额，因而不反映在税款费用中。

在有些情况下，纳税影响反映在税款费用中，因而相应的金额就从递延税款余额转入价值重估帐户之中。

33．另一种处理方法是在财务报表附注中揭示与价值重估日资产帐面价值的增加有关的潜在纳税影响的金额。

在以后的各期中，潜在纳税影响的金额应加以修订，以反映第五段所述差异的纳税影响。

附属公司和联营企业的未分配盈余34．在附属公司的未分配利润分配给母公司时，无论是母公司还是附属公司的应付税款，都应确认为使用和负债，除非有理由假定对这些利润不再进行分配，或者分配不会引起纳税负债。

35．在附属公司的未分配利润分配给母公司时，既不确认母公司应付的税款，也不确认附属公司应付的税款的一个理由，可能是母公司为了长期再投资而将这些利润保留并且有权力保留在附属公司中。

如果没有确认有关的未分配利润的税款，有时应揭示这些利润的累计金额。

36．对于用权益法核算的对联营企业的投资，在向投资者分配其在被投资企业未分配利润中的份额时，应付的税被应在投资者确认利润时，确认为费用和负债。

当有理由假定这些利润将不再分配或分配不会引起纳税负债时，可以例外。

37．如果税款没有全部计列，有时要对没有计税的未分配利润中属于投资者的部分的累计额加以揭示。

国际会计准则第12号所得税会计

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国际会计准则第12号所得税会计.doc

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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】