标题: Anyone confused by Deferred Tax in CFAI text? [打印本页] 作者: ikoreaii 时间: 2013-4-3 04:41 标题: Anyone confused by Deferred Tax in CFAI text?
This looks like one big topic but the shortest summary at the back.
Should i really care about the exhibit B? That was for the accounting student right?
We should only care abt the analysis part rite?作者: dontknow1987 时间: 2013-4-3 04:46
Yes you should care about exhibit B. It’s not optional material. The exhibit explains quite a lot.作者: islandgyrl 时间: 2013-4-3 04:52
Quick question:
Are T accounts required to be known on the exam? (I saw earlier in the CFA book that it was optional material) but here in taxes, in the second part of Exhibit B, it is not.
Thanks.作者: clearlycanadian 时间: 2013-4-3 04:57
From what I can tell they are not. It looks like they were just used for a little clarification in that exhibit. It seemed fairly definitive that they do not like to use the taccounts because of their counterintuitive terminology regarding debits/credits.
