递延税项

• Ssap 12 revised requires the adoption of a balance sheet liability method , whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit , with limited exceptions
  会计实务准则第12号经修订规定须采纳资产负债表负债法，并按财务报表内资产及负债的账面值之所有暂时差距，以及用以计算应税溢利之相应税基具有有限的例外情况而确认递延税项。