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- UID
- 223314
- 帖子
- 202
- 主题
- 107
- 注册时间
- 2011-7-11
- 最后登录
- 2013-8-21
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tax base lower than carrying value on financial statements= I pay less in taxes= will have to pay future taxes = DTL
Tax base higher than carrying value on financial statements= i pay too much in taxes= prepaid tax= DTA
The differences arise b/c of differences in the way you report your 1) financial statements vs. 2) tax books. Keep the 2 sets of books separate in your mind.
I think valuation allowance is for both but i could be wrong. |
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发表于 2011-7-13 16:12
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