NO.PZ202401310100000304
问题如下：
If SKI reported under IFRS instead of US GAAP, its effective tax rate would likely be:
选项：
A.lower.
higher.
the same.
解释：
B is correct. Excess tax benefits or tax windfalls related to share-based compen-sation are recognized as gains directly in equity under IFRS, not as reductions in income tax expense on the P&L under US GAAP.
effective tax rate是不是可以理解成tax/EBIT，如果这样理解的话，那么IFRS的EBIT更大（记在OCI里不影响I/S），effective tax rate是不是可以理解成tax/EBIT应该更低才对啊。
