《國際會計準則第12號-所得稅會計》 - MBA智库百科 本號準則適用於財務報表中對所得稅的會計處理,包括對一個會計期內有關所得稅支出或減免金額的確定以及這項金額在財務報表中的列示。 2.本號準則不涉及政府 ...
Income tax accounting: PwC Income tax accounting can be highly judgmental. When inadequately understood, it often results in restatements and material weaknesses. PwC can help.