Q7. When analyzing a company's financial leverage, deferred tax liabilities are best classified as: A) a liability or equity, depending on the company's particular situation. B) a liability. C) neither as a liability, nor as equity.
Q8. Which of the following statements regarding deferred taxes is FALSE? A) Only those components of deferred tax liabilities that are likely to reverse should be considered a liability. B) If deferred tax liabilities are not included in equity, debt-to-equity ratio will be reduced. C) If deferred taxes are not expected to reverse in the future then they should be classified as equity.
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发表于 2009-1-19 10:36
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