DTL,DTA

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

A)

$20,000

$3,000

B)

$24,000

$1,500

C)

$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.

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。

YogaChang 发表于 2015-5-31 09:10
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 ...

不晚不晚，还在最后冲刺中。谢谢啊！