搜尋結果
- 在現行之香港會計準則第12號中要求企業在計量某一資產的遞延稅項時，該稅項應根據企業期望對該資產賬面值之回收或償還的方式反映出來。 故此，應用於計量遞延稅項的稅基值及稅率將會因應管理層對該資產賬面值之回收或償還的期望方式而出現差異。
www.reanda-international.com/news/xiang-gang-hui-ji-zhun-ze-di-12-hao-xiu-ding-ben-suo-de-shui-di-yan-shui-xiang-xiang-guan-zi-chan-zhi-hui-shou
HKAS 12 requires that the measurement of deferred tax liabilities and deferred tax assets should be based on the tax consequences that would follow from the manner in which the entity expects to recover or settle the carrying amount of its assets and liabilities.
香港會計準則第12號 (修訂本)：『所得稅－遞延稅項：相關資產之回收』. 在二零一零年十二月頒佈之香港會計準則第12號修訂本，引用了一個實際的處理方法去計量以公允值計算之投資物業所引發之遞延稅項資產或負債。. 此修訂將應用於自二零一二年一月一日 ...
In Hong Kong, at which point in time are tax rates 'substantively enacted' for the purposes of HKAS 12 “Income Taxes”? Paragraph 46 of HKAS 12 states that "Current tax liabilities (assets) for the current and prior periods shall be measured at the amount
臨時性差異. 遞延稅項負債. 在釐定未來( 即未來收回資產帳面值或清償負債帳面值期間)應課稅溢利時會產生應課稅金額的臨時性差異稱為「 應課稅臨時性差異」。 通常來自會計折舊與稅務折舊( 即資本免稅額)之 間的差異。 會計規則要求對有限使用年期的資產進行會計折舊。 同時, 該資產可能有資格享有稅法下的資本免稅額。由於各地政府通常會使用稅務政策來鼓勵資本性投資, 所以在資產折舊計算方面,資本免稅額通常比會計折舊的速度更快, 因此造成資產的帳面值( 成本減累計會計折舊)高 於其稅基( 成本減累計稅務折舊)。 會計準則要求我們確認所有應課稅臨時性差異。 有關的臨時性差異在財務報表上記帳為遞延稅項負債。 資產資產稅基. > 0應課稅帳面值臨時性差異. 已頒布的稅率. 遞延稅項負債. 例子:香港電力業務
The principal issue in accounting for income taxes is. how to account for the current and future tax consequences of: the future recovery (settlement) of the carrying amount of assets (liabilities) that are. recognised in an entity's balance sheet; and. transactions and other events of the current period that are recognised in an entity's.
Question 1: In Hong Kong, at which point in time are tax rates “substantively enacted” for the purposes of HKAS 12? Answer : According to the Basic Law of Hong Kong Special Administrative Region (HKSAR), after a bill has been gazetted, it has to pass through three readings in the Legislative Council (LegCo) before it is enacted.
(HKAS 12.33) Unused tax losses and unused tax credits A deferred tax asset shall be recognised for the carryforward of unused tax losses and unused tax credits to the extent that it is probable that future taxable profit will be available against which the
