NO.PZ2018062004000180
问题如下:
Which of the following situation analyst should treat deferred tax liabilities as neither liabilities nor equity:
选项:
A.
the timing of tax payment is uncertain
B.
the amount of tax payment is uncertain
C.
both of A and B
解释:
Answer is C, if both the timing and amount of tax payments are uncertain, the DTL should treat as neither liabilities nor equity.
哪种情形,分析师可以将递延所得税负债既不在负债,也不在权益中确认?