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标题: [讨论] level 1 financial statement DTL 一题 [打印本页]

作者: kimbol    时间: 2007-3-2 20:42     标题: [讨论] level 1 financial statement DTL 一题

[讨论] level 1 financial statement DTL 一题

page 203 Q 10

my way is
income tax expense
= tax expense in income statement + delta (DTL - DTA)
=(50 - 30)x 50% + 10 x 10%
= 11 k

this is same as page 194 example, tax expense + change in previous accumulated (DTL - DTA)

but answer shows different approach, which i don't think is correct,
tax payable + increase in deferred tax
= 5 + (10 - 4) = 11k
why?







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