请问二级 NOTE 2 293页的一个问题

zmmengxue

293页的答案8的解释是不是有错误啊？The balance sheet adjustment for a deferred tax liability that is expected to reverse is to reduce the liability to the present value of the expected cash flows and increase equity by the same amount. The same amount 好像错了，应该是 the difference between the reported value and the present value.[em01][em09][em06][em11]

minminmin

LZ没有理解书上的意思，请看NOTES263页第三行开始那个bullet point: If the liabilities are likely to be reversed in the future, they should be discounted to present value and treated as liabilities. The difference between the reported value and the present value sould be reclassified as equity. 可见答案中所说的the same amount,就等于这个“the difference”,因为如果liability上减少一个值，equity上增加一个值，而这两个值不相等的话，Asset=liability+equity的经典会计等式怎么成立呢？

所以答案没有写错。：）