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请问二级 NOTE 2 293页的一个问题
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] |
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