Accounting of timing differences deals with and discuses
Abstract: This paper mainly expounds timing differences in income tax accounting treat. First of all the author explains the reasons of timing differences cause and common timing differences, which classified the two types: taxable and timing differences can be offset by timing differences; Second, in the current methods( tax liability method, deferred method and the debt method) to conclude the two essences that the sum of timing differences in the amount is zero and the sum of the impact of timing differences in the amount is zero, too. Finally, according to the essence to verify the methods of The final purchase price and Average back to two methods that the author proposed.
Keywords : Timing difference， the income tax accounting，Tax effect accounting method
