NO.PZ2024011002000135
问题如下:
Which of the following statements most accurately describes a valuation allowance for deferred taxes? A valuation allowance is required under:选项:
A.both IFRS and US GAAP on deferred tax assets arising from the translation of foreign operations. B.US GAAP if there is doubt about recovering a deferred tax asset. C.IFRS on revaluation of a deferred tax asset.解释:
A valuation allowance is required under US GAAP if there is doubt about whether a deferred tax asset will be recovered. Under IFRS, the deferred tax asset is written down directly.怎么翻译
特别是recovering a deferred tax asset的含义
是说DTA 的消减吗