【每日一练】CFA 一级（2015年）

Question：

 If a company has a deferred tax asset reported on its statement of financial position and the tax authorities reduce the tax rate, which of the following statements is most accurate concerning the effect of the change? The existing deferred tax asset will: 
A. not be affected. 
B. decrease in value. 
C. increase in value. 
 

 Answer = B 

A decrease in the tax rate will result in a decrease in the previously reported amounts of deferred tax assets. That is, the value of the future tax assets, based on the new lower rate, is reduced for offsetting future tax payments.

CFA Level I
“Income Taxes,” Elbie Antonites and Michael A. Broihahn
Section 3.3
 

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