Q25. Assume U.S.GAAP (generally accounting principles)applies unless otherwise noted. An analyst gathered the following data far four profitable companies operating in the same industry: Company Deferred Tax Assets Deferred Tax Liabilities 1 $50,000 $200,000 2 $300,000 $400,000 3 $85000 $50,000 4 $170,000 $115,000 If the applicable income tax rate is decreased and nothing else changes, which company will most likely experience the largest decrease in reported equity?
答案和详解如下：
Q25. D Modular Level I, Vol. 3, PP.471-476 Study Session 10-44.e 1n the case of a tax rate decrease, the greatest reduction in reported equity would go to the firm with the largest net deferred tax asset. The net deferred tax asset far Company 4 is $55,000 {$170,000 -$15,000), which is the largest of the group.
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发表于 2007-11-5 18:51
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