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标题: Deferred Tax Assets/Liabilities [打印本页]

作者: water2012    时间: 2011-7-11 18:23     标题: Deferred Tax Assets/Liabilities

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!
作者: eagles_dare13    时间: 2011-7-11 18:23

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.
作者: MonkeyBusiness    时间: 2011-7-11 18:23

Thanks. I'll try to incorporate that.




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