律师事务所会计处理新规定的影响

The impact of law firm accounting dealing with the new regulations

我国财政部针对律师事务所于2021年印发《律师事务所相关业务会计处理规定》并于2022年1月1日起正式施行,相对《小企业会计准则》(财会[2011]17号)会计处理方式发生重大变化。文章分析新印发律师事务所会计处理规定的背景和动因,阐述其处理规定的主要变动,并从税务等方面比较新印发律师事务所会计处理规定的变化的具体影响。

The Ministry of Finance of China issued the Regulations on Accounting Handling of Law Firms in 2021 and stipulated that it will be formally implemented on January 1,2022,with significant changes relative to the accounting methods of accounting standards for small enterprises(Accounting[2011]No.17).Major changes have occurred in the accounting treatment methods.This paper analyzes the background and motivation of the newly issued law firms,explains the main changes in the handling provisions,and comparatives analyze the specific impact of the changes in the newly issued law firms from tax and other aspects.