南方航空：公司在资产负债表日均会对递延所得税资产进行审慎评估

证券日报02-11

证券日报网讯 2月11日，南方航空在互动平台回答投资者提问时表示，递延所得税资产是公司根据企业会计准则与税法规定的暂时性差异确认的、未来可抵减企业所得税的资产，其构成不仅包含税务亏损，还涵盖其他可抵扣暂时性差异的项目。公司在资产负债表日均会对递延所得税资产进行审慎评估，并从2025年半年度报告开始，根据企业会计准则的规定对前期确认的递延所得税资产予以部分转回，全年情况请参阅后续披露的2025年...

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