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Chinazdk · 2024年02月22日

C不是也不一样吗

NO.PZ2024011002000122

问题如下:

One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:

选项:

A.the revaluation of property, plant and equipment.

B.non-deductible goodwill.

C.temporary differences between the carrying amount and tax base of assets and liabilities.

解释:

US GAAP prohibits the revaluation of PPE. Therefore, this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.

请问C为什么错???

1 个答案

王园圆_品职助教 · 2024年02月22日

同学你好,C说的是如何认定资产负债的TB和AB之间的暂时性差异——这里老师上课也好,讲义也好,根本没有提及IFRS和US GAAP下对暂时性差异的认定有什么不同点,所以C肯定不能选啊


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