CPA 基础课 - 知识点求教

fuyingjia

求教大神：

“Development costs which have been capitalised will be amortised through profit or loss, but they were deducted in full from taxable profit in the period in which they were incurred.”

Excerpt From: Author. “Financial Accounting and Reporting.” Apple Books.

我的疑问：这个COST 已经capitalised了，一般五年被amortised，怎么还可以被deducted in full from taxable profit？

管閒事的路人

税局算的利润不一定等于一般会计利润。
这个例子可以查看“temporary difference",一般会生成个dtl。

hxsh2000

Reference from "IAS 12 INCOME TAXES FACT SHEET" of Grant Thorton (https://www.grantthornton.com.au ... 12-income-taxes.pdf)

"
Deferred tax liabilities
Deferred tax liabilities shall be recognised for all taxable
temporary differences, subject to some stipulated
exceptions.
A deferred tax liability shall be recognised when there is
a taxable temporary difference between the tax base of
an asset or liability and its corresponding carrying amount
in the statement of financial position. This arises when
the carrying amount of an asset exceeds its tax base.
Consequently, the future recovery of the carrying amount
will generate taxable profit; e.g:
• accumulated depreciation of an asset in the financial
statements is less than the cumulative depreciation
allowed up to the reporting date for tax purposes, e.g.
depreciation of an asset is accelerated for tax purposes;
• development costs have been capitalised and will
be amortised over future periods in determining
accounting profit but deducted in determining taxable
profit in the period in which they were incurred.
A taxable temporary difference also arises when the
carrying amount of a liability is less than its tax base,
because the future settlement of its tax base will generate
taxable profit (e.g. a loan initially recognised at fair value
net of borrowing costs incurred in the loan establishment
but the tax deductions for the costs are amortised over the
life of the loan).
A deferred tax liability will not be recognised if arising
from:
• the initial recognition of goodwill;
• the initial recognition of an asset or liability in a
transaction which is not a business combination, and,
at the time of the transaction, affects neither accounting
profit nor taxable profit (tax loss).
"

fuyingjia

谢谢