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    법인세 분양수익 인식 시 인도기준 적용 가능 여부

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    작성자 메이플세무회계
    댓글 댓글 2건   조회Hit 173,311회   작성일Date 23-12-28 19:27

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    Q. 당법인은 분양관련 시행사로 외부감사를 받고 있습니다. 금년 회계감사 시 K-IFRS 적용하는 경우 수익 인식을 인도기준으로 가능할 것으로 판단되어서 인도기준으로 재무제표를 작성했습니다. 이러한 경우, 법인세법상으로도 인도기준으로 신고해도 되는지 궁금합니다.

    A. 법인세법 시행령 제69조에 의거 그 용역제공기간에 불구하고 작업진행률에 따라 계산한 수익과 비용을 해당 사업연도의 익금과 손금으로 각각 산입합니다. 다만, 중소기업이 제공하는 1년미만의 단기용역손익이나, 기업회계에 따라 인도일기준에 따라 손익을 계상한 때에는 인도일 기준으로 적용받을 수 있습니다. 법인이 기업회계기준에 따라 인도일 기준에 따라 손익계상한 경우, 법인세법상 귀속시기 또한 인도일 기준 적용이 가능한 것으로 사료됩니다.
    관련규정 : 법인세법 시행령 제69조[용역제공 등에 의한 손익의 귀속사업연도]

    a4c93ef75f0289a4e53f0257d691cb0a_1703759222_6679.jpg
     

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    I've forever been fascinated by the intersection of chance and strategy. Hello, I'm [Author's Name], and this journal is my examination into that mesmerizing world. Together, we'll dissect everything from the psychology of a poker player to the sophisticated mathematics of a roulette wheel. My goal is to give you with insights that surpass the surface level. It's my conviction that an knowledgeable player is a more triumphant one. Come along as we discover the secrets hidden within the lively casino floor. We can master how to change odds into opportunities. It’s a journey of calculated risks and rewarding experiences.



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    I exist at the junction of technology and casino gaming. My history is in software development, which gives me a special perspective on the world of online casinos. I'm intrigued by the code that powers the games, the security protocols that protect players, and the user interfaces that create effortless experiences. This blog is a deep dive into the tech that fuels the iGaming industry. I critique casino platforms not just on their game selection, but on their software providers, mobile optimization, and payment processing technology. We'll discuss the rise of live dealer streaming, the potential of VR casinos, and the algorithms behind random number generators. Join me here as we unravel the digital nuts and bolts of the modern casino.


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