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六姑娘 · 2023年07月25日

这道题有点不明白?

NO.PZ2023020602000182

问题如下:

  Which of the following events will most likely result in a decrease in a valuation allowance for a deferred tax asset under U.S. GAAP? A(n):

选项:

A.reduction in tax rates B.extension in the tax loss carry-forward period C.decrease in interest rates

解释:

Under U.S. GAAP, deferred tax assets must be assessed at each balance sheet date. If there is any doubt whether the deferral will be recovered, the carrying amount should be reduced to the expected recoverable amount. The asset is reduced by increasing the valuation allowance. Should circumstances change so that it is more probable that the deferred tax benefits will be recovered, the deferred asset account will be increased (and the valuation allowance decreased). An increase in the carry-forward period for tax losses extends the possibility that benefits will be realized from the deferred tax asset and would likely result in a decrease in the valuation allowance and an increase in the deferred tax asset.

税收利率下降的话,DTA的值不是就减少,那么备抵科目不也应该减少吗

1 个答案

lynn_品职助教 · 2023年07月26日

嗨,从没放弃的小努力你好:


税收利率下降的话,DTA的值不是就减少那么备抵科目不也应该减少吗


黄色部分是正确的,绿色是错误的哈,


valuation allowance 如果增加,说明DTA减少了。


valuation allowance是用来抵减DTA的。


企业的DTA是未来可以享受到的不交税的好处,如果有备抵账户,一般就要通过valuation allowance调整DTA。DTA-valuation allowance的净值才是DTA科目的值


IFRS 下,没有valuation allowance这一项,只有在很可能用盈利去抵扣的部分才会计提递延所得税。


在US GAAP的时候,会全额提DTA,然后再根据估计计提valuation allowance。


IFRS : Deferred tax asset is recognized if it is probable that sufficient taxable profit will be available.


U.S. GAAP : Deferred tax asset is recognized in full but is then reduced by valuation allowance

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

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