问题已解决
合并商譽(yù)是否確認(rèn)遞延所得稅問(wèn)題。非同控合并形成的商譽(yù)期初是否有暫時(shí)性差異但不確認(rèn)遞延所得稅。后續(xù)影響商譽(yù)的再確認(rèn)遞延所得稅。是確認(rèn)遞延所得稅資產(chǎn)嗎。麻煩老師針對(duì)合并報(bào)表商譽(yù)造成的暫時(shí)性差異和遞延所得稅歸納下,謝謝
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
1,合并商譽(yù)形成差異,不確認(rèn)遞延所得稅
2,后續(xù)產(chǎn)生的確認(rèn)遞延所得稅
2022 08/13 20:59
![](/wenda/img/newWd/sysp_btn_eye.png)