李同学2019-01-23 17:36:51

Which of the following statements regarding deferred taxes is NOT correct? A If deferred tax liabilities are not included in equity, debt-to-equity ratio will be reduced. B Only those components of deferred tax liabilities that are likely to reverse should be considered a liability. C If deferred taxes are not expected to reverse in the future then they should be classified as equity. 上一题 提交试卷 正确答案A 您的答案B本题平均正确率：56% Accounting Profit and Taxable Income & Key Terminology难度：一般 推荐：      答案解析 When deferred tax liabilities are included in equity, it will reduce the debt-to-equity ratio (by increasing the denominator, in some cases considerably). 请问：有关DTL的记账方式，这个是哪块的内容，感觉洪老师视频里面没有讲啊