王同學(xué)
2018-03-25 10:42老師你好。According to IFRS, the deferred tax consequences of revaluing held-for-use equipment upward is reported on the balance sheet (C) C. in shareholders' equity 答案解釋中寫到:the differed tax consequences of revaluing an asset upward under IFRS are reported in shareholders' equity. 為什么在IFRS下,將資產(chǎn)重新估值的結(jié)果計(jì)入B/S表中?
所屬:CFA Level I 視頻位置 相關(guān)試題
來源: 視頻位置 相關(guān)試題
1個(gè)回答
Sinny助教
2018-03-26 10:13
該回答已被題主采納
同學(xué)你好,在IFRS下,為了遞延稅費(fèi),重估的結(jié)果是不能計(jì)入到I/S的,而是B/S,如果計(jì)入利潤(rùn)表,當(dāng)期就會(huì)有tax產(chǎn)生,沒有起到遞延的效果
