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.
不是说under US GAAP下是没有回转的吗?