Deferred method regards historical value as and measurement attribute , while liability method combines historical value and fair value as measurement 債務(wù)法下,損益表債務(wù)法與資產(chǎn)負(fù)債表債務(wù)法間最大的區(qū)別在于收益觀及計(jì)量屬性上的差異。
The focal point is the choice deferred and liability method . from now on , it has experienced three phrases : " liability method - deferred method - liability method " 從研究所得稅會(huì)計(jì)至今,美國大約經(jīng)歷了“債務(wù)法- - -遞延法- - -債務(wù)法”三個(gè)階段。