尼克内姆 · 2020年12月16日
问题如下：
Which of the following situation analyst should treat deferred tax liabilities as neither liabilities nor equity:
选项：
A. the timing of tax payment is uncertain
B. the amount of tax payment is uncertain
C. both of A and B
解释：
Answer is C, if both the timing and amount of tax payments are uncertain, the DTL should treat as neither liabilities nor equity.
请问dta有没有相同结论？？
Olive_品职助教 · 2020年12月16日
嗨，从没放弃的小努力你好：
liability和equity都是企业资金的来源，asset相当于是企业资金的去处。
正因为liability和equity这种相同的本质，才有把DTL处理为liability还是equity这种问题。
asset里的DTA没有相同的结论。
DTA相关的重要结论是关于valuation allowance的问题，要会看valuation allowance的变化，得出未来企业profitability的预测。
-------------------------------努力的时光都是限量版，加油！
NO.PZ2018062004000180问题如下 Whiof the following situation analyst shoultreferretliabilities neither liabilities nor equity:A.the timing of tpayment is uncertainB.the amount of tpayment is uncertainC.both of A anBAnswer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity.哪种情形，分析师可以将递延所得税负债既不在负债，也不在权益中确认？
NO.PZ2018062004000180问题如下Whiof the following situation analyst shoultreferretliabilities neither liabilities nor equity: A.the timing of tpayment is uncertain B.the amount of tpayment is uncertain C.both of A an Answer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity.如果这题没有出现c，有两个备，单独出现了A或者B，可以选吗或者说，一定要同时满足A和B，才都不能确认吗，单独满足一项算什么呢？
NO.PZ2018062004000180 the amount of tpayment is uncertain both of A anB Answer is if both the timing anamount of tpayments are uncertain, the L shoultreneither liabilities nor equity.在知识框架图139页里面，只写了是否回转是不确定的，那不代表只有时间是不确定的吗？在哪里写的有金额是不确定的呢？
NO.PZ2018062004000180 没明白这道题什么意思
