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椰子鸡 · 2024年05月09日

这个知识点在哪儿

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.

1

2 个答案

lynn_品职助教 · 2024年05月13日

嗨,从没放弃的小努力你好:


墨迹版84页

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

lynn_品职助教 · 2024年05月10日

嗨,爱思考的PZer你好:


这道题是考的IFRS和GAAP下income tax的不同,是比较重要的知识点哦,



C选项的意思是资产与负债由于账面价值与税基不同带来的暂时性差异。


这是由于会计准则和税法的不同规定,虽然你现在少交了税,但以后还是得补上,所以这个差异是暂时的。


现在不用交税以后也不用补或者现在不能抵扣以后也不能抵扣的都叫永久性差异,比如说行政处罚。


这种不可抵扣的费用,现在多交的税,以后也不能抵,所以无法形成DTA/DTL,也就是一锤子买卖,不要指望以后再来交或者退。


本题商誉是资产负债表项目,也不像PPE会因为revaluation gain/loss对income产生影响,因此不会影响税务处理。商誉在二级会展开学习的。


只有A会有不同哈,因为只有GAAP允许PPE的revaluation。

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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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