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来源：百度知道 编辑：UC知道 时间：2024/06/15 04:38:17
FAS 109 requires that a liability be recognized for the deferred tax consequences of differences between the assigned fair value and the tax basis of an asset when accounting for business combinations using the purchase method in a stock purchase transaction.
The effect is to gross up the value of the asset to effectively offset the deferred tax liability and eliminate the increase in goodwill that would otherwise have occurred with the creation of the deferred tax liability.
The effect is to gross up the value of the asset to effectively offset the deferred tax liability and eliminate the increase in goodwill that would otherwise have occurred with the creation of the deferred tax liability.
中Fas 109条规定，赔偿责任予以确认为递延税款的后果，差异分配的公平价值和税的基础上的一项资产时，会计对企业合并采用购买法，在股票买卖交易。
效果是占了资产的价值，以有效地抵消递延税项负债和消除增加善意地表示，否则会伴随着创作的递延税项负债。
启远地109要求责任为区别的递延税款后果在被赋予的公平价值和财产之间的课税标准的被认可，当占企业合并使用在一种股票购买交易时的购买方法。
The作用是总共获利财产的价值有效地抵销递延税款责任和消灭在将否则发生与递延税款责任的创作的信誉的增量。