Article 19 an enterprise shall not discount any deferred income tax asset or deferred income tax liability 第十九條企業(yè)不應(yīng)當(dāng)對(duì)遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行折現(xiàn)。
Article 20 the carrying amount of deferred income tax assets shall be reexamined on balance sheet day 第二十條資產(chǎn)負(fù)債表日,企業(yè)應(yīng)當(dāng)對(duì)遞延所得稅資產(chǎn)的賬面價(jià)值進(jìn)行復(fù)核。
The core of balance sheet liability method is discussed in the paper , namely , affirmation and measure of deferred income tax liabilities and deferred income tax assets 文章主要就資產(chǎn)負(fù)債表債務(wù)法的核心,即遞延所得稅負(fù)債和遞延所得稅資產(chǎn)的確認(rèn)和計(jì)量進(jìn)行了探討。
Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet 第二十三條遞延所得稅資產(chǎn)和遞延所得稅負(fù)債應(yīng)當(dāng)分別作為非流動(dòng)資產(chǎn)和非流動(dòng)負(fù)債在資產(chǎn)負(fù)債表中列示。