Discussion of Teaching Reform about Income Tax on Basis of the Convergence of Accounting Standards

For Chinese companies that are playing an increasingly global role, the acceptance of the new standards should also reduce the cost of complying with the accounting regimes of different jurisdictions in which they operate. For advanced course of accounting education, the benefits of these accounting reforms for China are clear. The objective of this Standard teaching is to prescribe the accounting treatment for income taxes. Teaching reform is designed to meet the needs of those students who work in the accounting field or who are presently employed and want to complete additional accounting courses beyond the diploma level.