On Rationale for and Ways of Limiting Amount of Deferred Taxes

如果我们从阶段性损益会计的角度讨论所得税会计，我们可以指出功能匹配规则为匹配和分配规则。但是，如果我们试图限制递延所得税的金额，以恢复资产负债表的真实性，则会出现功能匹配规则的退出。后一种会计处理方法不是基于配比/分配，而是基于估值。限制递延税项金额的各种方法分为进入和退出规则。如果我们将贴现的概念应用到这一领域，就有可能对这些规则进行综合处理。

In case that we discuss accounting for income taxes from the viewpoint of periodical accounting of profit and loss, we can point out the functional matching rule as matching and allocation rule. But if we try to limit the amount of deferred taxes for purpose of recovery of reality of balance sheet, exit from the functional matching rule occurs. The later accounting treatment is based not on matching / allocation but on valuation.The various ways of limiting amount of deferred taxes is categorized into entry and exit regulation. If we apply discounting concept to this field, comprehensive treatment of these regulations is possible.