标题: [求助]一级Financial Reporting and Analysis的Deferred tax [打印本页] 作者: judo 时间: 2014-5-28 06:51 标题: [求助]一级Financial Reporting and Analysis的Deferred tax
Schweser notes Book3 Financial Reporting and Analysis P119
example: to prepare a statement of cashflows under the indirect method
Step 4: subtract inreases in receivables and inventories and add increases of payables and Deferred taxes.
Question:
Deferred tax liabilites is under non-current liabilities, when converting to indirect method, only current asset and liabilities difference is added back..why is deferred tax liability being added back here in this case?
Thank you!作者: 郑良考 时间: 2014-6-2 10:18
