CFA Level 1 會計部分的問題 - 金融分析師

※ 引述《sunrisefail (Let me go home)》之銘言：
: 有關Deferred Tax Asset 的一個問題，
: 請問這句話的敘述是否正確。
: A valuation allowance is a reserve measured against
: deferred tax assets based on the likelihood of
: deferred tax asset will “ NOT ” be realized.
yes, it's correct with defective
if here "unrealized" means "nonreversed"
i.e., deferred tax asset will never become an asset someday
then you should net it with valuation allowance

--