NO.PZ2018062004000180
问题如下:
Which of the following situation analyst should treat deferred tax liabilities as neither liabilities nor equity:
选项:
A. the timing of tax payment is uncertain
B. the amount of tax payment is uncertain
C. both of A and B
解释:
Answer is C, if both the timing and amount of tax payments are uncertain, the DTL should treat as neither liabilities nor equity.
在知识框架图139页里面,只写了是否回转是不确定的,那不代表只有时间是不确定的吗?在哪里写的有金额是不确定的呢?