刘同学2019-04-02 23:15:30

An analyst is reviewing a company with a large deferred tax asset on its balance sheet. She has determined that the firm has had cumulative losses for the last three years and has a large amount of inventory that can only be sold at sharply reduced prices. Which of the following adjustments should the analyst make to account for the deferred tax assets? A Record a deferred tax liability to offset the effect of the deferred tax asset on the firm's balance sheet. B Recognize a valuation allowance to reflect the fact that the deferred tax asset is unlikely to be realized. C Do nothing. The difference between taxable and pretax income that caused the deferred tax asset is likely to reverse in the future. 老师，这个题需要详细讲解下