Deferred method regards historical value as and measurement attribute , while liability method combines historical value and fair value as measurement 债务法下,损益表债务法与资产负债表债务法间最大的区别在于收益观及计量属性上的差异。
The focal point is the choice deferred and liability method . from now on , it has experienced three phrases : " liability method - deferred method - liability method " 从研究所得税会计至今,美国大约经历了“债务法- - -递延法- - -债务法”三个阶段。