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blade8932 · 2022年11月01日

麻烦老师详细解释下这道题,谢谢!

NO.PZ2019120301000259

问题如下:

Question If a company has a deferred tax asset reported on its statement of financial position and the tax authorities reduce the tax rate, which of the following statements is most accurate concerning the effect of the change? The existing deferred tax asset will:

选项:

A.not be affected. B.increase in value. C.decrease in value.

解释:

Solution

C is correct. A decrease in the tax rate will result in a decrease in the previously reported amounts of deferred tax assets. That is, the value of the future tax assets, based on the new lower rate, is reduced for offsetting future tax payments.

A is incorrect. The change would affect not only the current year’s reported income tax expense but also any amounts previously established on the balance sheet.

B is incorrect. The value of the future benefits decreases, not increases.

RT

1 个答案

王园圆_品职助教 · 2022年11月01日

嗨,从没放弃的小努力你好:


同学你好,请看以下讲义截图

题目是说公司的资产负债表上确认了一个DTA。然后税率下降了,问对于现有的DTA会有什么影响

A说没有影响,B说会使DTA增加,C说会使DTA下降

根据讲义公式可以知道,税率下降,会使DTA或DTL都变小,所以选C

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努力的时光都是限量版,加油!