摘要
为消除现行IFRSs与GAAP关于收入准则存在的矛盾和缺陷,IASB/FASB开展了改进收入准则项目的研究,取得系列成果。本文以其最新成果ED/2011/6为依据,介绍了国际收入准则的最新进展,并以举例的方式分析了ED/2011/6可能带来的税收影响。
In order to eliminate those inconsistencies and defects in the existing IFRSs and GAAP rev- enue standards, IASB /FASB initiated a research to improve the revenue standards which made a series of achievements. Based on latest achievement of revenue standards ED/2011/6 （Exposure Draft Revenue from Contracts with Customers）, this paper introduces the latest development of international revenue standards, and analyzes its impacts on taxation with some cases.
出处
《涉外税务》
北大核心
2012年第10期66-70,共5页
International Taxation In China
基金
江苏省高校哲学社会科学课题"境外并购税收风险智能预警系统研究"资助
课题编号:2012SJB790002
