NO.PZ2024011002000124
问题如下:
Deferred tax liabilities should be treated as equity when:选项:
A.they are not expected to reverse. B.the timing of tax payments is uncertain. C.the amount of tax payments is uncertain.解释:
If the liability will not reverse, there will be no required tax payment in the Future and the "liability" should be treated as equity
个人的理解:DTL如果不能回转,就相当于欠税务局的tax不需要缴纳了,或者是缴纳期限是未知的、无限的,这时候股东就多了一笔不用还的liability,这时这种liability更像是一种永久性资产,而不是真正的liability了。这么理解对吗?