问题如下:
If DTL is expected to reverse, it will report in:
选项:
A. no deferred tax issues
B. liabilities.
C. equity
解释:
Answer is B, under temporary difference, difference will reverse, so the DTL is future cash outflows and report in liabilities.
请问,跟上一个同学的回答里说,能回转是不是指暂时性的差异呢?不能回转是不是指永久性差异呢?如果是永久性的话,dtl为什么会变成equity呢?这不是未来利益流出的吗?