作者skyfighter (skyfighter)
看板CFAiafeFSA
標題Re: [問題] CFA Level 1 會計部分的問題
時間Fri May 27 23:43:34 2005
※ 引述《sunrisefail (Let me go home)》之銘言：
: 有關Deferred Tax Asset 的一個問題，
: 請問這句話的敘述是否正確。
: 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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