A company has recently revalued one of its depreci
A company has recently revalued one of its depreciable properties and estimated that its remaining useful life would be another 20 years. The applicable tax rate for all years is 30% and the revaluation of the property is not recognized for tax purposes. Details related to this asset are provided in the table below, with all ￡-values in millions.
The deferred tax liability (in millions) as at the end of 2010 is closest to:
A. ￡690.
B. ￡960.
C. ￡1,650.
参考解答
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2024-10-24 12:52:43
Ans:A.
Deferred tax liability = 0.30 x (6,300 – 4,000) =690
Only the portion of the difference between the tax base and the carrying amount that is not the result of the revaluation is recognized as giving rise to a deferred tax liability. The portion arising from the revaluation surplus is used to reduce the revaluation surplus in equity.
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