问题如下:
Under US GAAP, PZ company presents its valuation allowance increase because:
选项:
A. the greater likelihood that deferred tax assets will reverse
B. the less likelihood that deferred tax assets will reverse
C. the less likelihood that deferred tax liabilities will reverse
解释:
Answer is B, by definition, valuation allowance is reduction of deferred tax assets based on the likelihood the assets will not be realized.
没看懂之前的讲解,valuation allowance 增加,等于公司盈利能力增加,怎么能判断dta的回转呢?