Deferred Tax Assets/Liabilities

like, accounting, concerning, problems

Hey guys,

I'd like to solidify my understanding of this concept. I've been having a bit of trouble getting my head fully wrapped around which items are tax assets and which are tax liabilities. I know it's the opposite for revenue and expenses. Also, the tax base needs to be lower than the accounting. I think I'm getting confused on the latter part. I'd appreciate any suggestions you may have concerning how you approach those problems.

Thanks again!

相关主题：

. EOC Questions Reading 16

. 每天一练F3回复可见答案

. Big 4 audit to TS Business Valuation: CFA relevant?

. Accounting for Business Combinations

. Trade Date Acc. vs. Settlement Date Acc.

eagles_dare13

CFA Candidates

Rank: 2

UID: 223321
帖子: 221
主题: 123
注册时间: 2011-7-11
最后登录: 2013-8-22

2^#

发表于 2011-7-11 18:23 | 只看该作者

This is how i remember what is a DTA and what is a DTL

For Assets:

TB > CV DTA
TB < CB DTL

For Liabilities:

TB > CV DTL
TB < CV DTA

i just write that out whenever I come to a deferred tax question.

TOP

MonkeyBusiness

CFA Candidates

Rank: 2

UID: 223282
帖子: 241
主题: 126
注册时间: 2011-7-11
最后登录: 2013-8-21

3^#

发表于 2011-7-11 18:23 | 只看该作者

Thanks. I'll try to incorporate that.

TOP

返回列表

上一主题：CFAI Mock Exam - Morning Q46

下一主题：CFAI Mock Exam - Morning Q96

Deferred Tax Assets/Liabilities

相关主题：

[收藏此主题] [关注此主题的新回复]

[通过 QQ、MSN 分享给朋友]