什么情况下deferred tax liability is not expected to reverse？作者: 童老师 时间: 2013-9-25 16:15
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
