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Thuật ngữ IFRS: Tax expense (tax income)
Chi phí thuế thu nhập doanh nghiệp (thu nhập thuế thu nhập doanh nghiệp)
Chuẩn mực liên quan:
TDC
Ngày gửi: 25/09/2019
Lượt xem: 2.101
Cập nhật: 29/11/2024
Tax expense (tax income) là gì?
Tax expense (tax income) (Chi phí thuế thu nhập doanh nghiệp (thu nhập thuế thu nhập doanh nghiệp)) được định nghĩa là Tổng số thuế thu nhập doanh nghiệp hiện hành và thuế thu nhập doanh nghiệp hoãn lại khi xác định lãi hoặc lỗ trong kỳ.
Chi phí thuế thu nhập doanh nghiệp (thu nhập thuế thu nhập doanh nghiệp) bao gồm chi phí thuế thu nhập doanh nghiệp hiện hành (thu nhập thuế thu nhập doanh nghiệp hiện hành) và chi phí thuế thu nhập doanh nghiệp hoãn lại (thu nhập thuế thu nhập doanh nghiệp hoãn lại).
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