The fifth part is introduction of ias 12 understanding , including revise of ias 12 , how to use balance sheet debt method , measurement and disclosure of deferred assets and deferred liabilities 第五章介紹對國際會計準則12號的理解,包括國際會計準則12號所得稅修訂,國際會計準則的資產(chǎn)負債表負債法及其運用,遞延所得稅資產(chǎn)和遞延所得稅負債的計量與披露。