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关于ＣＰＡ１１５　question 4.5 [复制链接]

OCT

木屐族

发表于 2010-4-12 12:03 |显示全部楼层

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看了网上的讨论还是不明白，哪位高手可以指点一下吗？

I am super confused with this question

The question asks for the journal at the end of 2009- so why are we taking into account the future deductible temporary differences? i think i have missed a vital point somewhere.

why do we only use $45000 in working out one lot of deferred tax, which is from the 2010 period, but then we use the 2009 figure of $100,000? do we take into account future reversals?