问题已解决
老師,這道題什么地方都懂,除了答案那個(gè)遞延所得稅負(fù)債,不懂為什么沒(méi)有確認(rèn)借方所得稅費(fèi)用費(fèi)用?
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您好!這種情況下的轉(zhuǎn)換,投資性房地產(chǎn)價(jià)值高于固定資產(chǎn)的部分不能影響損益,確認(rèn)其他綜合收益的
2022 02/16 16:45
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2022 02/16 16:49
老師你看他答案都沒(méi)有其他綜合收益這科目
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2022 02/16 16:50
影響差額留存收益去了
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2022 02/16 16:50
這個(gè)是會(huì)計(jì)政策變更的題目,我在想他的遞延所得稅處理是不是和所得稅章節(jié)不一樣
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2022 02/16 16:55
您好!這是會(huì)計(jì)政策變更,以前年度的影響要記入留存收益和未分配利潤(rùn),當(dāng)年的記入其他綜合收益
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2022 02/16 17:03
教材好像沒(méi)提到計(jì)入其他綜合收益哎,追溯調(diào)整法不都是以前年度的嗎?
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2022 02/16 17:04
因?yàn)檫@個(gè)題目是1.1轉(zhuǎn)的,所以影響都是以前年度的
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