g**a
发帖数: 1035 | 1 如果defered tax liability第二年就能reverse,属于current liability,而不是non
current liability，对不对？
谢谢。 | l*******w
发帖数: 61 | 2 应是如此。参见以下USGAAP原文（尤其是45-7和45-9两段）：
----- Under ASC 740-10 -----
> > > Deferred Tax Accounts Related to an Asset or Liability
45-7 [ A deferred tax liability or asset for a temporary difference that is
related to an asset or liability
shall be classified as current or noncurrent based on the classification of
the related asset or liability. [FAS 037,
paragraph 4, sequence 13.2.1.2.1] ]
45-8 [ A temporary difference is related to an asset or liability if
reduction [FAS 037, paragraph 4, sequence 13.1] ]
[ of the asset or liability causes the temporary difference to reverse. [FAS
037, paragraph 4, sequence 13.2.1.1] ]
[ As used here, the term reduction includes amortization, sale, or other
realization of an asset and amortization,
payment, or other satisfaction of a liability. [FAS 037, paragraph 4,
sequence 14] ]
> > > Deferred Tax Accounts Not Related to an Asset or Liability
45-9 [ A deferred tax liability or asset that is not related to an asset or
liability for financial reporting (see
paragraphs 740-10-25-24 through 25-26), including deferred tax assets
related to carryforwards, shall be
classified according to the expected reversal date of the temporary
difference. [FAS 109, paragraph 41,
sequence 312.1.2.2] ]
45-10 [ A deferred tax liability or asset for a temporary difference may not
be related to an asset or liability
because [FAS 037, paragraph 4, sequence 13.2.1.2.2] ] [ there is no
associated asset or liability or [FAS 037,
paragraph 4, sequence 13.2.2.1] ] [reduction of an associated asset or
liability will not cause the temporary
difference to reverse. The classification required by the preceding
paragraph disregards any additional temporary
differences that may arise and is based on the criteria used for classifying
other assets and liabilities. [FAS 037,
Financial Accounting Standards Board Page 30 of 85
http://asc.fasb.org/print&rendercmd=subtopic&trid=2144681&inclu 5/29/2009
paragraph 4, sequence 13.2.2.2] ] | v********0
发帖数: 3010 | 3 不是的哦.得看这个defered tax liability 是由于什么引起的.如果是由于non
current 引起的,即使是第二年reverse, 也得是non current的.比如常见的
depreciation. | x*******0
发帖数: 1074 | 4 re
【在 v********0 的大作中提到】
: 不是的哦.得看这个defered tax liability 是由于什么引起的.如果是由于non
: current 引起的,即使是第二年reverse, 也得是non current的.比如常见的
: depreciation.
| d*****y
发帖数: 154 | 5 Agree.
【在 v********0 的大作中提到】
: 不是的哦.得看这个defered tax liability 是由于什么引起的.如果是由于non
: current 引起的,即使是第二年reverse, 也得是non current的.比如常见的
: depreciation.
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