NO.PZ2019120301000253
问题如下：
Question A company that prepares its financial statements in accordance with IFRS incurred and capitalized €2 million of development costs during the year. These costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes. The company has a long history of profitability, which is expected to continue. Which is the most appropriate way for an analyst to incorporate the differential tax treatment in his analysis? He should include it in:选项：
A.equity when calculating the company’s return-on-equity ratio. B.liabilities when calculating the company’s debt-to-equity ratio. C.liabilities when calculating the company’s current ratio.解释：
SolutionB is correct. The different treatment for tax purposes and financial reporting purposes is a temporary difference and would create a deferred tax liability. Deferred tax liabilities should be classified as debt if they are expected to reverse with subsequent tax payments. The long history of profitability implies the company will likely be paying taxes in the following years, and hence an analyst could reasonably expect the temporary difference to reverse. Under IFRS, all deferred tax liabilities are non-current.
A is incorrect. It would be included in equity only if there were no expectation of subsequent tax payment, which is not likely given the history of profitability.
C is incorrect. Under IFRS, all deferred tax liabilities are non-current, so it would not be included in the current ratio even though it is expected to reverse next year.
我是没有看懂题干吗？A company that prepares its financial statements in accordance with IFRS incurred and capitalized €2 million of development costs during the year. These costs were fully deductible immediately for tax purposes, but the company is depreciating them over two years for financial reporting purposes. The company has a long history of profitability, which is expected to continue. Which is the most appropriate way for an analyst to incorporate the differential tax treatment in his analysis? He should include it in
A公司资本化了一个2M的研发成本；如果计入成本的化，税回直接减掉；但是这个公司选择2年摊销为了财务报表更好看。
直接计入成本的税和资本化的税有什么不同？
