CFA准备 tricky los. 自己记住【夜千翔吧】

夜千翔吧关注：15贴子：496

3回复贴，共1页

CFA准备 tricky los. 自己记住

Defered tax assets vs. Defered tax liabilities
A deferred TL is created when income tax expense is greater than taxes payable due to temporary difference。上缴的税款>financial statements的税务开支
经常出现于Depre. & warrants

送TA礼物

1楼2011-04-08 00:53回复

Both DTLs &DTAs and presented on the balance sheet, not netted.
IFRS: always non-current
GAAP: depending on reversal split into current and non-current

2楼2011-04-08 01:02

IFRS: revaluation of PP&E and intangibles
Undistributed profits from subsidiaries, associates, and joint ventures
DTL: IFRS recognized if probable recovery
UD GAAP full revognition reduced by valuation allowance
Tax rates used to measure deferred taxes

3楼2011-04-08 01:10