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)當對遞延所得稅資產(chǎn)和遞延所得稅負債進行折現(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)負債表日,企業(yè)應(yīng)當對遞延所得稅資產(chǎn)的賬面價值進行復(fù)核。