Re: [問題] CFA Level 1 會計部分的問題
看板CFAiafeFSA (精算師/基金經理人/銀行家)作者skyfighter (skyfighter)時間20年前 (2005/05/27 23:35)推噓0(0推 0噓 0→)留言0則, 0人參與討論串2/2 (看更多)
※ 引述《sunrisefail (Let me go home)》之銘言：
: 有關Deferred Tax Asset 的一個問題，
: 請問這句話的敘述是否正確。
: A valuation allowance is a reserve measured against
: deferred tax assets based on the likelihood of
: deferred tax asset will “ NOT ” be realized.
yes, it's correct with defective
if here "unrealized" means "nonreversed"
i.e., deferred tax asset will never become an asset someday
then you should net it with valuation allowance
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