对deferred tax asset提valuation allowance的时候,究竟是怎么做帐的?credit valuation allowance,然后debit什么?
我看study note的题目里的意思是提的valuation allowance直接increase income tax expense
那如果changes in valuation allowance会改变effective tax rate吗?
谢了
欢迎光临 CFA论坛 (http://forum.theanalystspace.com/) | Powered by Discuz! 7.2 |