question on DTA and DTL problem understand, question, previous, problem, anybody

hariRaj

I have this question and answer, but I dont understand why it is adjusting the previous years DTL and DTA.  I was expecting to use the DTL and DFL on their face value and tax them with current years rate.
Part Of Q:
[question removed by admin]
**  source Q# 62 , Schwer morning test#1
please help me understand the concept if anybody can.
Thanks.

Muddahudda

Fabulous, thanks.  all the best for saturday