|
- UID
- 589654
- 帖子
- 44
- 主题
- 0
- 注册时间
- 2013-9-10
- 最后登录
- 2013-11-27
|
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 |
|
发表于 2013-9-25 16:15
|