问题已解决
老師,無形資產(chǎn)是否確認(rèn)遞延所得稅,是不是初始確認(rèn)是產(chǎn)生的差異承認(rèn)但不確認(rèn)遞延所得稅,后續(xù)計(jì)量如發(fā)生折舊等產(chǎn)生的差異就要確認(rèn)遞延所得稅是吧?
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您好,自創(chuàng)無形資產(chǎn)不確認(rèn)遞延,如果是外購的需要確認(rèn)。照這個(gè)理解即可,不管是初始還是后續(xù)。
2021 08/09 12:53
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2021 08/09 12:54
自創(chuàng)的無形資產(chǎn)后續(xù)也不確認(rèn)遞延嗎
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2021 08/09 12:55
是的,不確認(rèn)遞延,所以只要認(rèn)準(zhǔn)自創(chuàng)或是外購就可以了。
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