On Rationale for and Ways of Limiting Amount of Deferred Taxes

如果我们从损益定期会计的角度来讨论所得税的会计处理，我们可以指出功能匹配规则为匹配和分配规则。但是，如果为了恢复资产负债表的真实性而限制递延所得税的数额，则会出现退出功能匹配规则的情况。后来的会计处理不是基于匹配/分配，而是基于估值。限制递延税金额的各种方式分为入境管制和出境管制。如果我们将贴现概念应用于这一领域，就有可能对这些规定进行综合处理。

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.