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吴超 Cassie · 2022年08月16日

DTA/DTL reverse

NO.PZ2018062004000187

问题如下:

Under US GAAP, PZ company presents its valuation allowance increase because:

选项:

A.

the greater likelihood that deferred tax assets will reverse

B.

the less likelihood that deferred tax assets will reverse

C.

the less likelihood that deferred tax liabilities will reverse

解释:

Answer is B, by definition, valuation allowance is reduction of deferred tax assets based on the likelihood the assets will not be realized.

递延所得税能够回转是不是就是可以实现的意思?

1 个答案

Kiko_品职助教 · 2022年08月17日

嗨,爱思考的PZer你好:


是的~

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