189****68902022-07-13 01:53:08

notes 第二本财报第23.g章，201页"Under IFRS, a company revalues PPE upward. The gain is taken directly into equity without affecting either pretax income or taxes payable, so balance sheet DTL are not affected."这段勉强看懂，但后面： "Because the revaluation gain is taken directly to equity, the related future tax liability should traken to equity as well. The adjustment is to reduce the amount of the gain added to revaluation surplus by the amount of the future tax liability on the revaluation gain." 首先这里所说的revaluation surplus就是可以认为是OCI对吧？ 但是什么叫revaluation gain的未来的DTL？ 能举个具体的例子吗？