An analyst is comparing a firm to its competitors. The firm has a deferred tax liability that results from accelerated depreciation for tax purposes. The firm is expected to continue to grow in the fo
A. It should be treated as equity at its full value.
B. It should be treated as a liability at its full value.
C. The present value should be treated as a liability with the remainder being treated as equity.
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KLH Company reported the following:
·Gross DTA at the beginning of the year $10,500
·Gross DTA at the end of the year $11,250
·Valuation allowance at the beginning ofKLH Company reported the following:
·Gross DTA at the beginning of the year $10,500
·Gross DTA at the end of the year $11,250
·Valuation allowance at the beginning of
A. increase.
B. decrease.
C. Remain relatively stable.
Which of the following inventory disclosures would least likely be found in the footnotes of a firm following IFRS？
A. The amount of loss reversals,from previously written-down inventory,recognized during the period.
B. The carrying value of inventories that collateralize a short-term loan.
C. The separate carrying values of raw materials,work-in-process,and finished goods computed under the LIFO cost flow method.
If the tax base of an asset exceeds the assets carrying value and a reversal is expected in the future:
A deferred tax asset is created.
B. A deferred tax liability is created.
C. Neither a deferred tax asset nor a deferred tax liability is created.
In a defined benefit pension plan:
A. Pension expense and the amount funded each period must be the same.
B. No promise is made concerning the ultimate benefits to be paid to the employees.
C. The employer assumes the majority of the investment risk.
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