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- 2013-9-10
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- 2013-11-27
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2#
发表于 2013-9-25 16:15
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在永久性差异的时候不反转.
例如，对于DT的调整is made to equity to reflect future tax impact of unrealized G/L on AFS marketable
securities that are taken directly to equity.No DTL is added to BS for future tax liablity when G/L are realized |
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