摘要：2006年2月，财政部下发了《企业会计准则——所得税》，新准则与旧规范比较，从会计理论到会计方法都有了很大变化，真正体现了会计的真实、公允原则。
关键词：所得税；会计理论；创新方法
Abstract: in February, 2006, Ministry of Finance has after-cropped "Business accounting Criterion - - Income tax", the new criterion and the old standard compare, attended a meeting from the accounting theory to count the method to have the very sweeping change, has manifested truly accountant really, the fair and just principle.
key word: Income tax; Accounting theory; Innovation method
FV在新会计准则应用中的几点思考
浅谈当前会计新领域：法务会计