NO.PZ2019120301000263
问题如下:
Question
A company has recently revalued one of its depreciable properties and estimates that its remaining useful life will be another 20 years. The applicable tax rate for all years is 30%, and the revaluation of the property is not recognized for tax purposes. Details related to this asset are provided in the following table:
选项:
A.£960. B.£690. C.£1,650.解释:
Solution
B is correct.
Only the portion of the difference between the tax base and the carrying amount that is not the result of the revaluation is recognized as giving rise to a deferred tax liability. The portion arising from the revaluation surplus is used to reduce the revaluation surplus in equity.
A is incorrect. It is the tax rate × writeup = 0.30 × 3,200 = 960.
C is incorrect. It is the tax rate × the difference between carrying value and tax base: 0.30 × (9,500 – 4,000) = 1,650.
题目中的property是在2014年年初进行的资产价值重估,确认为10000.为什么答案写的是2013年初就已经变更为10000了?
这道题目中所涉及的revaluation导致的资产价值上涨幅度应当计入OCI吗?为什么在这道题的计算过程中要将revaluation部分拿来冲抵asset金额?