: Discuss the effect on reported cash flows of issuing zero-coupon debt. Cash flows from financing and operations are affected by the partic ...
2013-04-28 11:04Balance Sheet: Long-term debt is carried at the present value of the remaining cash payments discounted at the market rate existing when the ...
2013-04-28 11:04xes = (tax rate)(DDB - SL) = $300 Tax expense = (taxes payable + deferred taxes) = $2,700 Year 2: Taxes payable = (tax rate)(taxable income) ...
2013-04-28 11:04The deferred tax liability is $3,500 [(.35)($10,000)], not [(.40)($10,000) = $4,000], and the tax expense is [equal to the current tax rate ...
2013-04-28 11:04Distinguish between temporary and permanent differences.Permanent differences are differences in taxable and pretax incomes that are never r ...
2013-04-28 11:04Dstinguish between temporary and permanent differences.Permanent differences are differences in taxable and pretax incomes that are never re ...
2013-04-28 11:04Slightly broader than timing differences.b: Explain why and how deferred tax liabilities and assets are created.A deferred tax asset occurs ...
2013-04-28 11:04十 Investment Tools: Financial Statement Analysis: Liabilities1.A: Analysis of Income Taxesa: Define the key terms used in accounting for in ...
2013-04-28 11:04Qbank是Schweser公司出版的习题集，即每个Reading的习题。Qbank作为学习过程中练习题很合适。 mock exam 和sample exam是CFA 协会出版，sample和mock ...
2013-04-10 11:04
