兩題關於DTL與DTA的問題 - 會計

1. In its first year of operations, a firm produces taxable income of

-$10,000. The prevailing tax rate is 40%. The firm's balance sheet

will report a deferred tax:

A. asset of $4,000.

B. asset of $10,000.

C. liability of $4,000

答案是A,不了解的是怎麼判定是DTA的

2. An analyst is comparing a firm to its competitor. The firm has deferred

tax liability that results from accelerated depreciation for tax purposes.

The firm is expected to continue to grow in the foreseeable future.

How should the liability be treated for analysis purposes?

A. It should be treated as equity at its full value.

B. It should be treated as a liability at its full value.

C. The present value should be treated as a liability with the remainder

being treated as equity.

答案是A,可知道他會一直有DTL產生(因為持續成長),

然而為什麼要因此視為equity且用full value呢?

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