劉同學
2018-05-16 14:28An analyst is comparing a firm to its competitors. The firm has a 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. 從題干怎么能看出他的dtl不會回轉(zhuǎn)呢？如果沒有提及，分析師這樣對待是否主觀了
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個回答
Amy助教
2018-05-16 17:47
該回答已被題主采納
同學你好，因為該公司在未來將會持續(xù)增長，那么它就會不斷地購買固定資產(chǎn)，這些資產(chǎn)會不斷地為該公司增加累計折舊，導致其DTL一直增加，無法回轉(zhuǎn)。
0
0
0
0
