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DTL,DTA

dududu100

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收藏 2015-03-15

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大家帮忙看下这题，为什么说 “Deferred tax assets and liabilities must reflect the impact of a change in tax rates or tax laws.”？谢谢！

An analyst has gathered the following tax information:

	Year 1	Year 2
Pretax Income	$60,000	$60,000
Taxable Income	$50,000	$65,000

The current tax rate is 40%. Assume the tax rate is reduced to 30% and the change is enacted at the beginning of Year 2.

In year 1, what are the taxes payable and what is the deferred tax liability (DTL)?

Taxes payable

DTL

$20,000

$3,000

$24,000

$1,500

$20,000

$1,500

Explanation
References

Taxes payable = taxable income × current tax rate = $50,000 × 40% = $20,000.
Taxes payable will be based on the current tax rate of 40%.

DTL = (pretax income − taxable income) × 30%
= ($60,000 − 50,000) × 30% = $3,000.
Deferred tax assets and liabilities must reflect the impact of a change in tax rates or tax laws.

最佳答案

YogaChang 查看完整内容

可能回答的有点晚了，我记得就像DTA和DTL必须要保证有future taxable income才是有效的，所以既然知道了第二年tax rate是30%，carrying value和tax base的差下一年就会被tax 30%。Deferred tax assets and liabilities must reflect the impact of a change in tax rates or tax laws大概意思我觉得是决定DTA/DTL时要用上当前所知的所有信息，也就是为啥DTA建议有个valuation allowance的原因吧。