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- 2011-7-11
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- 2016-4-16
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Well to my understanding, you can check company's growth rate.
If growth rate is very high, means company is adding more and more PP&E so more and more depreciation, means DTL aren't going to reverse in near term. Obviously the company must be using non-accelerated depreciation for statements for this to happen.
So in exam if it's specifically mentioned that "very high growth rate", it means DTL isn't going to reverse in near future unless something tragic happens. Plus earnings from non-consolidated subsidries may create DTL which will not reverse.
otherwise they may just simply specify that it's not going to reverse in near term. |
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发表于 2011-7-13 14:09
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