作者skyfighter (skyfighter)
看板CFAiafeFSA
标题Re: [问题] CFA Level 1 会计部分的问题
时间Fri May 27 23:43:34 2005
※ 引述《sunrisefail (Let me go home)》之铭言：
: 有关Deferred Tax Asset 的一个问题，
: 请问这句话的叙述是否正确。
: A valuation allowance is a reserve measured against
: deferred tax assets based on the likelihood of
: deferred tax asset will “ NOT ” be realized.
yes, it's correct with defective
if here "unrealized" means "nonreversed"
i.e., deferred tax asset will never become an asset someday
then you should net it with valuation allowance
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