If a deferred tax asset resulted in the past, but the criteria of economic benefits is not met on the current balance sheet date, the company should:
您的回答C, 正确答案是: B
A
perform an impairment test.
B
reverse the deferred tax asset.
C
不正确establish a valuation allowance.
C为什么不对？C是美国准则独有的规定吗？这道题目问的是国际准则吗？
