NO.PZ2024011002000127
问题如下：
An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes?选项：
A.It should be treated as equity at its full value.
B.It should be treated as a liability at its full value.
C.The present value should be treated as a liability with the remainder being treated as equity.
解释：
The DTL is not expected to reverse in the foreseeable future. The liability should be treated as equity at its full value.这题其实是站在分析师的角度说的吧。如果是站在FR角度的话，DTL还是一直会有的吧？
