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刘同学2018-05-16 14:28:57

An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the foreseeable future. How should the liability be treated for analysis purposes? A It should be treated as equity at its full value. B It should be treated as a liability at its full value. C The present value should be treated as a liability with the remainder being treated as equity. 从题干怎么能看出他的dtl不会回转呢?如果没有提及,分析师这样对待是否主观了

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Amy2018-05-16 17:47:32

同学你好,因为该公司在未来将会持续增长,那么它就会不断地购买固定资产,这些资产会不断地为该公司增加累计折旧,导致其DTL一直增加,无法回转。

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