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苏·Xu · 2020年11月05日

问一道题:NO.PZ2016012102000145 [ CFA I ]

问题如下:

Which of the following statement is correct regarding the accounting treatment of income taxes?

选项:

A.

Under U.S. GAAP, deferred taxes are recognized in equity due to upward revaluation of fixed assets.

B.

Under IFRS, deferred taxes are recognized as assets due to upward revaluation of fixed assets.

C.

Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets.

解释:

C is correct.

Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets. U.S. GAAP prohibits upward revaluation of fixed assets.

请问这个知识点在哪里?
1 个答案

Olive_品职助教 · 2020年11月06日

嗨,爱思考的PZer你好:


在基础班讲义344页,关于这道题的答题思路请参考:

https://class.pzacademy.com/qa/10432

https://class.pzacademy.com/qa/54047

 


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努力的时光都是限量版,加油!


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