为什么premiumbond的CFF被overstated，这个怎么判断？难道只是跟CFO相反么

narrow framing 能不能给举个跟金融相关的实例

为什么针对liabilities是（Tax base - Accounting base）*tax，如果结果大于0是DTL，小于0是DTA呢？如果结果大于0的话，说明tax base profit要大于accounting base profit，那就应该说明今年多交了税，未来少交税，那应该是DTA啊

According to IFRS, the diferred tax consequences of revaluing held-for-use equipment upward is reported in equity. 这是为什么？

the author of a new textbook received 100,000 in advance. 40,000 of income tax were paid on the advance when received. The textbook will not be finished until next year. The tax basis of the advance at the end of this year 为什么是0？

Income tax expense = pretax income*(1-tax) 为什么不对？是因为Income tax expense = pretax income*tax么？在一开始学的income statement的公式中：EBT*（1-tax）= net income

这个题能画图吗

老师您好，最后两道题，hurdle rate的计算方式不同，前者使用初始资金规模*5%的hurdle rate，后者使用高水位610*hurdle rate。究竟应该基于什么去计算hurdle rate呢？

为什么valuationAllowance增加了，DTA也会增加啊？计提减值增加了说明盈利能力变差，那DTA应该减小吧？

为什么assets是用A.B-T.B？而不是反过来