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Lilly · 2023年07月26日

没太理解为什么要减去3200 的revaluation surplus

NO.PZ2023020602000184

问题如下:

A company has recently revalued one of its depreciable properties and estimates that its remaining useful life will be another 20 years. The applicable tax rate for all years is 30%, and the revaluation of the property is not recognized for tax purposes. Details related to this asset are provided in the following table:The deferred tax liability related to this asset (in millions) as at the end of 2014 is closest to:


选项:

A.£960. B.£690. C.£1,650.

解释:


Deferred tax liability = 0.30 × (£6,300 – £4,000) = £690

Only the portion of the difference between the tax base and the carrying amount that is not the result of the revaluation is recognized as giving rise to a deferred tax liability. The portion arising from the revaluation surplus is used to reduce the revaluation surplus in equity.

A is incorrect.It is the tax rate × writeup = 0.30 × 3,200 = 960.

C is incorrect. It is the tax rate × the difference between carrying value and tax base: 0.30 × (9,500 – 4,000) = 1,650.

如题

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已采纳答案

王园圆_品职助教 · 2023年07月27日

同学你好,因为这个revaluation surplus题目明确说了是“the revaluation of the property is not recognized for tax purposes. ”,也就是说这个重估值导致的升值是税法上不允许的

而要计算DTA或DTL,前提是计算会计和税法上的暂时性差异而非永久性差异(永久性差异就不能记为DTA或DTL了)

所以要算真实的AB下的asset的价值,就必须把2014年底的该资产价值减去revaluation surplus,才是真正可以用来计算AB

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