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胖婷肥周 · 2022年09月11日

完全看不懂

NO.PZ2019120301000253

问题如下:

Question A company that prepares its financial statements in accordance with IFRS incurred and capitalized €2 million of development costs during the year. These costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes. The company has a long history of profitability, which is expected to continue. Which is the most appropriate way for an analyst to incorporate the differential tax treatment in his analysis? He should include it in:

选项:

A.equity when calculating the company’s return-on-equity ratio. B.liabilities when calculating the company’s debt-to-equity ratio. C.liabilities when calculating the company’s current ratio.

解释:

Solution

B is correct. The different treatment for tax purposes and financial reporting purposes is a temporary difference and would create a deferred tax liability. Deferred tax liabilities should be classified as debt if they are expected to reverse with subsequent tax payments. The long history of profitability implies the company will likely be paying taxes in the following years, and hence an analyst could reasonably expect the temporary difference to reverse. Under IFRS, all deferred tax liabilities are non-current.

A is incorrect. It would be included in equity only if there were no expectation of subsequent tax payment, which is not likely given the history of profitability.

C is incorrect. Under IFRS, all deferred tax liabilities are non-current, so it would not be included in the current ratio even though it is expected to reverse next year.

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1 个答案

王园圆_品职助教 · 2022年09月12日

嗨,努力学习的PZer你好:


本题是说,一个公司的无形资产,按照税法可以立刻费用化,那tax base就是0,而会计上确资本化了,所以产生资产,accounting base就是某个大于0的数字——计入DTL,而DTL 都属于长期负债

A选项肯定错误,DTA,DTL都和equity没有关系,B选项说计算D/E的时候要考虑,相当于要考虑所有的负债,所以B对

C选项说计算公司current ratio(分母为短期负债)时考虑,但DTL属于长期负债,所以C错

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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