NO.PZ2024030503000151
问题如下：
Question A deferred tax asset has been previously recognized. At the current balance sheet date, the criteria for economic benefits are not met but the tax differences are still expected to be temporary. As a result:选项：
A.the existing deferred tax asset should be reversed. B.a valuation allowance account should be established. C.the existing deferred tax asset should be reclassified as equity.解释：
Solution-
Correct because if a deferred tax asset or liability resulted in the past, but the criteria of economic benefits is not met on the current balance sheet date, then, under IFRS, an existing deferred tax asset or liability related to the item will be reversed.
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Incorrect because if a deferred tax asset or liability resulted in the past, but the criteria of economic benefits is not met on the current balance sheet date, then, under IFRS, an existing deferred tax asset or liability related to the item will be reversed. Under US GAAP, a valuation allowance is established.
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Incorrect because it answers for a deferred tax liability (reported under US GAAP) that is not expected to reverse. The analyst should classify the deferred tax liability as debt if the liability is expected to reverse with subsequent tax payment. If the liability is not expected to reverse, there is no expectation of a cash outflow and the liability should be treated as equity.
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已经有DTA，未来经济利益已经达不到，但tax difference还在，老师课上举得例子不就是trade loss carry forward吗？以前的损失，只能往前传3年抵税，但是这三年也都亏损，抵不成。做法不就是GAAP计提valuation allowance, IFRS直接抵减DTA，怎么不选B。这道题怎么考虑的？能解释一下吗？
