係邊個發明deferred tax asset 同deferred tax liability 呢啲咁反智嘅嘢😭😭😭
其實係麻煩難計~ 但又唔係反智,要怪就怪埋税局~ 如果乜L嘢都可一one off 扣哂稅, 就唔洗計咁L多嘢了
其實同地心吸力一樣，唔係 accounting technical expert 發明 deferred tax 依樣嘢，而係只要稅例對任何 accounting treatment 嘅數字作出其他處理方法，就會有機會衍生 deferred tax 嘅情況，個 standard 只係指引你點去處理啫。
牛頓 就算無俾個蘋果揼中，萬有引力都係一早就存在
製造就業機會，整D好似好複雜，外人又唔識。咁D professional 睇落真係好professional
我覺得 Right of use assets 最反智
因為每條稅務條例背後，都有一堆人幫商人慳稅而引致的
ROU呢樣野仲反智, boom大個asset同liability😂
FV of deposit 丫， loan 丫仲On 9.
現實係由頭到尾收人10蚊最後都要俾番10蚊人。
讀緊cpa financial reporting 好痛苦😭
😂 下
accounting 本來係accrued basis，taxation係cash basis
所以先有DTA/ DTL出來
你咁樣玩
Accounting好大inconsistency in comparison of FS
多DTA嘅會揀cash basis
而多DTL會揀accrued basis
到時你（if you’re an accountant）仲難搞，