问题如下图:
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解释:
不是说如果可以reverse 在GAAP下不应该归到euqity?为什么是liability ?NO.PZ2016012102000145 问题如下 Whiof the following statement is correregarng the accounting treatment of income taxes? A.Unr U.S. GAAP, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. B.Unr IFRS, ferretaxes are recognizeassets e to upwarrevaluation of fixeassets. C.Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. C is correct.Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. U.S. GAprohibits upwarrevaluation of fixeassets.考点upwarrevalution产生的递延税 IFRS下,因固定资产的重估升值(upwarrevaluation)的递延税,确认在权益中。USGAAP, 不允许固定资产重估升值(upwarrevaluation)。 解析IFRS下允许固定资产使用revaluation mol,如果是一般的upwarrevaluation of fixeasset,也就是资产确认在报表上之后fair value上升了,那么fair value上涨的这部分要确认在OCI中,也就是直接计入了Equity,而不影响I/S。对于这种情况,产生的递延所得税ferretaxes也直接计入Equity。 如果fair value下降了,那么损失计入I/S,是不是产生的递延所得税ferretaxes也计入I/S呢?
NO.PZ2016012102000145 能不能麻烦总结一下都有几种情况算入equity?
NO.PZ2016012102000145 B为什么不对呢?FR中重新评估,价格上升,所以要交的税理论上应该更多。但是TR不承认没发生的revenue,还是以历史成本记账,实际叫的税更少。所以应该记成资产呀
Unr IFRS, ferretaxes are recognizeassets e to upwarrevaluation of fixeassets. Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. C is correct. Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. U.S. GAprohibits upwarrevaluation of fixeassets. 请问这个知识点在哪里?
Unr IFRS, ferretaxes are recognizeassets e to upwarrevaluation of fixeassets. Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. C Unr IFRS, ferretaxes are recognizein equity e to upwarrevaluation of fixeassets. U.S. GAprohibits upwarrevaluation of fixeassets.为什么A不对呢。美国准则和国际准则关于递延税区别在哪