V3 的p392
Example2： Determine tax base of an asset
1： On balance sheet, Entiguan sports reports dividends of 1 M receivable from a subsidiary. Assume that dividends are not taxable.
答案： Although dividends received are economic benefits from the subsidiary, we are assuming that the dividends are not taxable. Therefore, the carrying amount equals the tax base for dividends receivable. 即都为1M
但是tax base of an asset is the amount that will be deductible for tax purposes in future periods as the economic benefits become realized and the company recovers the carrying amount of the asset； 既然不taxable，为什么tax base还是1M呢； 多谢多谢！！
|
发表于 2009-5-25 03:17
|