学员提问:CFA FRA 问题
For 2011, Belcher Motors reported a decrease in its deferred tax liabilities, a decrease in its deferred tax assets, a decrease in its deferred tax assets, and an increase in its valuation allowance. To an analyst, this would most likely suggest that the company has:
A) Decreased its estimate of future profitability
B) Increased the estimated useful life of some capitalized assets
C) Increased its estimate of the period over which unearned revenue will be recognized.
解析:The increase in valuation allowance tells us that the company has decreased its estimate of its estimate of its future profitability and thus its ability to realize benefits of its deferred tax assets. A longer period for recognition of unearned revenue would not affect the temporary differences reflected in deferred tax asset. Increasing the estimate of assets’ useful lives would tend to slow financial statement depreciation relative to depreciation for tax, which would increase deferred tax liability going forward, other things constant. Decreases in the carrying values of a both a DTL and a DTA may reflect a decrease in tax rate.
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