IAS 12中,税基的定义是:The tax base of an asset or liability is the amount attributed to that asset or liability for tax purposes. 这里似乎就是前文提及的tax account(专门以税法为口径记的“税法账”)的逻辑。税基就是tax account上的“账面净值”。 具体到资产的税基时,IAS 12又强调: The tax bas...
A deferred tax liability (DTL) or deferred tax asset (DTA) is created when there aretemporary differencesbetween book (IFRS, GAAP) tax and actual income tax. There are numerous types of transactions that can create temporary differences between pre-tax book income and taxable income, thus creati...
推迟）确认利润的方法提早（推迟）交，多（少）交的那部分就是deferred tax asset (liability) 。
Temporary differences are differences between the carrying amount of an asset or liability recognized in the statements of financial position and the amount attributed to that asset or liability for tax; ordeductible temporary differences, which are temporary differences that will result in deductible amo...
第二题不应该是加上Deferred tax liability的变化量,减去Deferred tax asset的变化量吗添加评论 0 0 1 个答案 王园圆_品职助教 · 2024年03月24日 同学你好,对啊,第二题C选项不就是你说的这个意思吗? 你再仔细连着题干和C选项一起读一遍呢?"the increase of"就是指的期末相对期初的变化量,并不...
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liability is settled or the asset realized. Deferred tax is charged or credited to the profit or loss, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with i 递延税款被计算以在期间的税率,当责任被安定时或体会的财产预计...
aDeferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The ...
Unearned revenue is always: a. an expense. b. stockholder's equity. c. an asset. d. a liability. Suppose a firm sets aside assets to protect particular investors. These assets are called: A. Repurchased shares. B. Senior debt. C. Subo...
Deferred revenue is payment received from a customer before a product or service has been delivered. However, the payment is not yet counted as revenue.Deferred revenue,which is also referred to as unearned revenue, is listed as a liability on the balance sheet because, under accrual accounting,...