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Ivana 🍭 · 2022年11月29日

老师,请问DTA是如何影响NI 的?

NO.PZ2019120301000244

问题如下:

The tax effects of temporary differences that give rise to deferred tax assets and liabilities are as follows ($ thousands):


If the valuation allowance had been the same in Year 3 as it was in Year 2, the company would have reported $115 higher:

选项:

A.net income. B.deferred tax assets. C.income tax expense.

解释:

Solution

C is correct. The reduction in the valuation allowance resulted in a corresponding reduction in the income tax provision.

老师,请问DTA是如何影响NI 的?

1 个答案

王园圆_品职助教 · 2022年11月29日

嗨,爱思考的PZer你好:



第三年如果valuation allowance相对第二年不变,那就需要增加 1360-1245 = 115


相当于DTA第三年就要比原来的金额减小115


当年DTA减小115,由公式:income tax expense=current tax expense-🔺DTA+🔺DTL

说明当年的实际income tax expenses 要增加115,那么当年的NI就是减小115而不是增加115,所以A错


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