18****37
2023-06-25 07:41請(qǐng)問(wèn)如果是B選項(xiàng)是什么情況
所屬:CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來(lái)源: 視頻位置 相關(guān)試題
1個(gè)回答
Simon助教
2023-06-25 09:12
該回答已被題主采納
同學(xué),上午好。
When both the timing and amount of tax payments are uncertain, analysts should treat deferred tax liabilities as neither liabilities or equity.
當(dāng)DTL不確定什么時(shí)候會(huì)發(fā)生回轉(zhuǎn),也不確定回轉(zhuǎn)的金額的時(shí)候,對(duì)于分析師來(lái)講,不確定DTL是否回轉(zhuǎn)的情況下,在分析的時(shí)候歸屬為equity還是liability是不確定的,因此分析師會(huì)分析師分析的過(guò)程中會(huì)忽略DTL
