NO.PZ2016012102000145
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.
考点:upward revalution产生的递延税
IFRS下,因固定资产的重估升值(upward revaluation)的递延税,确认在权益中。
USGAAP, 不允许固定资产重估升值(upward revaluation)。
解析:IFRS下允许固定资产使用revaluation model,如果是一般的upward revaluation of fixed asset,也就是资产确认在报表上之后fair value上升了,那么fair value上涨的这部分要确认在OCI中,也就是直接计入了Equity,而不影响I/S。对于这种情况,产生的递延所得税deferred taxes也直接计入Equity。
如果fair value下降了,那么损失计入I/S,是不是产生的递延所得税deferred taxes也计入I/S呢?