An Empirical Study Of The Fair Value Measurement Of The Impact Of Accounting For Income Taxes

New accounting standards on listed companies to use for five years, the fair valuemeasurement is also experiencing a preliminary attempt, avoiding the use of a two-stagere-enter the people's attention from the enactment since the beginning, into thecomprehensive use stage. At this point, the impact of fair value measurement is alsoreflected in all aspects. For enterprises, while corporate profits by the fair valuemeasurement attribute, as an important part of accounting for income taxes Income taxexpense, tax adjustments to varying degrees by the impact of fair value measurementattribute, then the fair value measurement where several ways to affect the accountingfor income taxes? How relevant? In addition, the impact of accounting for income taxesrelated to accounting at the same time a new problem involving income tax earningsmanagement, the fair value of deferred income tax expense involved in accounting forincome taxes, earnings management to explain how, etc., need to explore deep-seated.Measured at fair value and accounting for income taxes to narrow income taxaccounting for the analysis of the impact of fair value measurement object, to clarify boththe concept of fair value, income tax point of the income statement, changes in fair values,investment income both as a line of two first-line as the theoretical framework, theimprovement phillips, pineu and Rego ohlson price model as an empirical basis, andstrive to research and confirm that the fair value measurement of accounting for incometaxes and their correlation, while involving the income tax surplus management issues tobe, and thus the conclusions are as follows:1for the definition of the concept of fair valuehas been consistent.2, after the enactment of the new guidelines, on the one hand,historical cost accounting fair value measurement and Tax widening will be taxdifferences, on the other hand, due to their sexual behavior regarded as sales and otherguidance to reduce the differences in income and tax income.3, the fair value of theimpact of accounting for income taxes through the income statement in the fair valuethrough profit or loss and investment income. Deferred income tax expense basedearnings management analysis, corporate motivation to manage earnings through thefair value and deferred income tax expense costs.