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花儿。 · 2023年05月03日

这种题会不会问dlta DTA/DTL呢？

  1. CFA I
  2. FRA

NO.PZ2019120301000260

问题如下：

Question A company has a building with a net carrying amount of $100,000 and a tax base of $120,000. The tax rate was 20% when the asset was purchased, but it is scheduled to be reduced to 17% this year. Which of the following will the company most likely report related to this building?

选项：

A.Deferred tax asset: $4,000 B.Deferred tax asset: $3,400 C.Deferred tax liability: $600

解释：

Solution

B is correct. The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs. the financial statements = (120,000 – 100,000) × 17% = 3,400. The rate that should be used is the rate expected when the reversal will occur, which is now the lower rate of 17%.

A is incorrect because the old tax rate is used: (120,000 – 100,000) × 20% = 4,000.

C is incorrect. It incorrectly nets the tax rates: (100,000 – 120,000) × (20% – 17%) = –600.


如果要问dlta DTA/DTL的话，那就应该是600是吗。

然而现在问的是DTL或者DTL，所以，是算tax rate变化后的总的deferred taxable asset/lia，这样理解对吗？

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王园圆_品职助教 · 2023年05月03日

同学你好，首先，这类题目助教见过的都是考察DTA或者DTL是多少的，没有见过考察ΔDTA或ΔDTL的

其次，你计算ΔDTL的方法，助教理解大致就是以下讲义截图的计算方法

最后，你关于“现在问的是DTL或者DTL，所以，是算tax rate变化后的总的deferred taxable asset/lia”的理解是正确的

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