Zen
2024-01-27 16:11這里說(shuō),如果 DTA 的好處未來(lái)享受不到,就不能確認(rèn)資產(chǎn)了,需要計(jì)提減值.我的理解,是不是 DTA 還是會(huì)產(chǎn)生的?然后每年再計(jì)提減值? 還是說(shuō)連 DTA 這個(gè)資產(chǎn)都不會(huì)產(chǎn)生?
所屬：CFA Level I > Financial Statement 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
Goollii助教
2024-01-27 18:03
該回答已被題主采納
同學(xué)您好，
如果DTA的利益可以實(shí)現(xiàn)，確認(rèn)DTA，不能實(shí)現(xiàn)，則不確認(rèn)DTA。如果前期已經(jīng)確認(rèn)了DTA，后面情況改變，DTA減值了，在IFRS下，反沖之前的DTA，在USGAAP下，計(jì)提DTA減值。
A deferred tax asset may be created only if the company expects to be able to realize the economic benefit of the deferred tax asset in the future.
If, however, it were doubtful that future economic benefits will be realized from a temporary difference, the temporary difference will not lead to recognition of a deferred tax asset.
If a deferred tax asset was recognized previously, but there was sufficient doubt about the economic benefits being realized, then, under IFRS, an existing deferred tax asset would be reversed. Under US GAAP, a valuation allowance would be established to reduce the amount of the deferred tax asset to the amount that is more likely than not to be realized.
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