Proceedings of the 2015 Joint International Mechanical, Electronic and Information Technology Conference

A comparative Study of the Liability of the Income Statement and the Liability of the Balance Sheet

Authors
Wang Jianbing, Wang Jun
Corresponding Author
Wang Jianbing
Available Online December 2015.
DOI
https://doi.org/10.2991/jimet-15.2015.3How to use a DOI?
Keywords
temporary differences, time difference, the balance sheet debt method, income statement debt method
Abstract

On February 15, 2006, the ministry of finance issued new enterprise accounting standards system, including the accounting standards for enterprises - income tax ,which has clearly shown that we should apply the international balance sheet debt method to tax accounting. The view of assets and liability, as the theoretical basis of balance sheet debt method , pays more attention to the reality of transaction and event, so that it can make financial statements more true and fair.

Copyright
© 2015, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2015 Joint International Mechanical, Electronic and Information Technology Conference
Series
Advances in Computer Science Research
Publication Date
December 2015
ISBN
978-94-6252-129-2
ISSN
2352-538X
DOI
https://doi.org/10.2991/jimet-15.2015.3How to use a DOI?
Copyright
© 2015, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Wang Jianbing
AU  - Wang Jun
PY  - 2015/12
DA  - 2015/12
TI  - A comparative Study of the Liability of the Income Statement and the Liability of the Balance Sheet
BT  - Proceedings of the 2015 Joint International Mechanical, Electronic and Information Technology Conference
PB  - Atlantis Press
SP  - 11
EP  - 14
SN  - 2352-538X
UR  - https://doi.org/10.2991/jimet-15.2015.3
DO  - https://doi.org/10.2991/jimet-15.2015.3
ID  - Jianbing2015/12
ER  -