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yuqijeffery · 2021年02月27日

能不能麻烦总结一下都有几种情况算入equity？

  1. CFA I
  2. FRA

NO.PZ2016012102000145

问题如下：

Which of the following statement is correct regarding the accounting treatment of income taxes?

选项：

A.

Under U.S. GAAP, deferred taxes are recognized in equity due to upward revaluation of fixed assets.

B.

Under IFRS, deferred taxes are recognized as assets due to upward revaluation of fixed assets.

C.

Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets.

解释：

C is correct.

Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets. U.S. GAAP prohibits upward revaluation of fixed assets.

解析：如果一个会计处理带来的损益一开始就不确认在损益表中，而是确认在Equity中，这种损益所带来的递延所得税也直接计入Equity中。

例如：IFRS下允许固定资产使用revaluation model，如果是一般的upward revaluation of fixed asset，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，而不经过损益表。对于这种情况，产生的递延所得税deferred taxes也直接计入Equity。选项C说法正确。

能不能麻烦总结一下都有几种情况算入equity？

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纠纠_品职答疑助手 · 2021年02月27日

嗨，爱思考的PZer你好：


讲义132页有汇总，同学主要需要记住的就是revaluation model下升值部分，其他需要到2级在学。

计入OCI对应的DTL/DTA也是计入OCI的。



Other comprehensive Income for both GAAP and IFRS

1.Foreign currency translation adjustments.

2.Certain costs of a company’s defined benefit post-retirement plans that are not recognized in the current period.(actuarial gains/losses).

3.Unrealized gains or losses on derivatives contracts accounted for as hedges.

4.Unrealized gains and losses on available-for-sale securities (US GAAP) and securities designated as FVOCI (IFRS).


Under IFRS, OCI includes certain changes in the value of long-lived assets that are measured using the revaluation model.

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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？

2022-04-24 22:25 1 · 回答

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

2021-02-04 14:15 1 · 回答

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？

2020-11-05 06:40 1 · 回答

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

2020-03-28 23:06 2 · 回答