合并财务报表的相关所得税会计处理研究

Research on Accounting Treatment of Relevant Income Tax in Consolidated Financial Statements

以合并财务报表的相关所得税会计处理研究为重点进行阐述,以当下合并财务报表会计处理的具体情况为依据,首先分析合并财务报表编制的要点,涉及彰显财务报表编制的统一性、母子企业会计机制标准化、通过公允价值计量可辨认资产项目。其次从明确合并财务报表递延所得税负债和递延所得税资产、优化债务项目抵扣和递延所得税、购销产品交易抵消对应的递延所得税整理、固定资产交易抵消对应的递延所得税等几个方面,深入探讨合并财务报表的相关所得税会计处理,以期为相关研究提供参考。

This article mainly focuses on the research of the related income tax accounting treatment of the consolidated financial statements,combining the specific conditions of the current consolidated financial statement accounting processing,first analyzes the main points of the preparation of the consolidated financial statements,which involves highlighting the uniformity of the preparation of the financial statements Standardization of corporate accounting mechanism,identifiable asset items through fair value measurement,followed by deferred income tax liabilities and deferred income tax assets in clear consolidated financial statements,optimization of debt item deductions and deferred income tax,and deferred income tax settlement for purchase and sale of product transactions 1.Deferred income tax corresponding to offsetting fixed asset transactions provides indepth explanation and discussion of the relevant income tax accounting treatment considerations in the consolidated financial statements.The purpose is to provide reference materials for relevant research.