Re: ANY QUALIFIED ACCOUNTANT?
joyce&roy 寫道:
YanYan0116 :
點解要咁做呀, 為咩呀?
Deferred tax asset and tax benefit (reduction of tax expense) are recognized in years when timing differences result in higher taxable income as follows:
DR.Deferred Tax Asset
CR.Income Tax Benefit
Deferred tax asset is reduced and tax expense is recognized in years when reverse effects arise as follows:
DR.Income Tax Expense
CR.Deferred Tax Asset
Deferred tax asset should not be carried forward unless there is a reasonable expectation of realization, i.e., future income.
To sum up, income tax expense in an income statement should be presented as follows:
Income Tax Expense
Current (tax paid)
+ / - Deferred Expense / Benefit
busy...努力!!!
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好好珍惜過去, 活在當下...
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