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递延所得税资产
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Liability Method; Deferred Tax Assets; Earnings Management.
债务法;递延所得税资产;盈余管理。
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The distortions created when the deferred tax effects of temporary differences are ignored.
忽略暂时性差异的递延税项影响所产生的扭曲。
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All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产,均予确认。
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One day, a partner came to me ask a question about US GAAP deferred tax accounting for one of his clients.
一天,一个合伙人为他的一位客户过来问我一个关于美国公认会计原则递延税务会计的问题。
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That is because deferred tax assets can get written down if a company's future profit projections fall too low.
这是因为,如果未来盈利预期太低,递延税项资产可能会被减记。