问题如下:
Abel Corp. is a newly founded health care company. It produces a negative taxable income during the operation in first year. Assume its tax rate is 35%, and the taxable income is -£23,000. Which of the following items can be found in Abel's balance sheet?
选项:
A.A deferred tax asset of £8,050.
B.A deferred tax asset of £23,000.
C.A deferred tax liability of £8,050.
解释:
A
The negative taxable income is called tax loss carryforwards, which is a typical cause of deferred tax assets. Thus DTA=£23,000*35%=£8,050
请问应当如何用资产负债表观来理解?在B/S上记得是gross carry loss吗?那在tax report上面怎么记?