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- 2013-8-19
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Tax Deferral question from mock
One of the CFA mocks has a question about the tax deferred liability at the end of 2010…
…..for accounting purposes, the carrying values are 2010: 1800, 2009: 1900.
for tax purposes, the bases are: 2010: 1280, 2009: 1600.
The tax rate droppped to 25%. My understanding is that the DTL would be (19001600)*.25+ (18001280)*.25 = 205. However, the answer is just (18001280)*.25 = 130. Why does the CFA no account for the change in the previous year’s DTL? |
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发表于 2013-4-17 18:06
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