Research on the Valuation of Deferred Income in Business Valuation
Deferred income is an accounting subject related to government subsidies.The valuation of deferred income is different from the general operating liabilities and liabilities with interest of enterprises.This paper traces the source of deferred income,sorts out the accounting and tax treatment requirements on the basis of clarifying the internal logical relationship of the subject in financial statements of enterprises,and focuses on the specific requirements and precautions for assessing the value of deferred income in the process of business valuation.
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