尼克内姆 · 2020年02月25日
问题如下：
Under US GAAP, PZ company presents its valuation allowance increase because:
选项：
A. the greater likelihood that deferred tax assets will reverse
B. the less likelihood that deferred tax assets will reverse
C. the less likelihood that deferred tax liabilities will reverse
解释：
Answer is B, by definition, valuation allowance is reduction of deferred tax assets based on the likelihood the assets will not be realized.
没看懂之前的讲解，valuation allowance 增加，等于公司盈利能力增加，怎么能判断dta的回转呢？
NO.PZ2018062004000187 问题如下 Unr US GAAP, PZ company presents its valuation allowanincrease because: A.the greater likelihoothferretassets will reverse B.the less likelihoothferretassets will reverse C.the less likelihoothferretliabilities will reverse Answer is finition, valuation allowanis rection of ferretassets baseon the likelihoothe assets will not realize 不是说unr US GAAP下是没有回转的吗？
NO.PZ2018062004000187问题如下Unr US GAAP, PZ company presents its valuation allowanincrease because:A.the greater likelihoothferretassets will reverseB.the less likelihoothferretassets will reverseC.the less likelihoothferretliabilities will reverseAnswer is finition, valuation allowanis rection of ferretassets baseon the likelihoothe assets will not realize递延所得税能够回转是不是就是可以实现的意思？
the less likelihoothferretassets will reverse the less likelihoothferretliabilities will reverse Answer is finition, valuation allowanis rection of ferretassets baseon the likelihoothe assets will not realize不太明白A realize和reverse是什么关系
A为什么不对？contra account增加，不是代表情况在变坏，所以Areverse可能性增加吗？
