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ACCA递延税在FR考试中的侧重点
文章来源：ACCA全球官网
发布时间：2021-09-17 11:00
阅读：1018次
The FR exam
Deferred tax is consistently tested in the published financial statementsfinancial statements question in the FR exam.Here are some hints on how to deal with the information in the question.
The deferred tax liability given within the trial balance or draft financial statements will be the opening liability balance.
In the notes to the question there will be information to enable you to calculate the closing liability for the SFP or the increase/decrease in the liability.
It is important that you read the information carefully.You will need to ascertain exactly what you are being told within the notes to the question and therefore how this relates to the working that you can use to calculate the figures for the answer.
Consider the following sets of information–all of which will achieve the same ultimate answer in the published financial statements.
EXAMPLE 【点击免费下载>>>更多ACCA学习相关资料】
The trial balance shows a credit balance of$1,500 in respect of a deferred tax liability.
The notes to the question could contain one of the following sets of information:
At the year-end,the required deferred tax liability is$2,500.
At the year-end,it was determined that an increase in the deferred tax liability of$1,000 was required.
At the year-end,there are taxable temporary differences of$10,000.Tax is charged at a rate of 25%.
During the year,taxable temporary differences increased by$4,000.Tax is charged at a rate of 25%.
Situations 1 and 2 are both giving a figure that can be slotted straight into the deferred tax working.In situations 3 and 4 however,the temporary differences are being given.These are then used to calculate a figure which can be slotted into the working.In all situations,the missing figure is calculated as a balancing figure.Table 4 shows the completed workings.
Revaluations of non-current assets
Revaluations of non-current assets(NCA)are a further example of a taxable temporary difference.When an NCA is revalued to its current value within the financial statements,the revaluation surplus is recorded in equity(in a revaluation reserve)and reported as other comprehensive income.While the carrying amount of the asset has increased,the tax base of the asset remains the same and so a temporary difference arises.
Tax will become payable on the surplus when the asset is sold and so the temporary difference is taxable.Since the revaluation surplus has been recognised within equity,to comply with matching,the tax charge on the surplus is also charged to equity.Suppose that in Example 1,the asset is revalued to$2,500 at the end of year 2,as shown in Table 5.
The carrying amount will now be$2,500 while the tax base remains at$600.There is,therefore,a temporary difference of$1,900,of which$1,500 relates to the revaluation surplus.This gives rise to a deferred tax liability of 25%x$1,900=$475 at the year-end to report in the Statement of Financial Position.The liability was$75 at the start of the year(Example 1)and thus there is an increase of$400 to record.
However,the increase in relation to the revaluation surplus of 25%x$1,500=$375 will be charged to the revaluation reserve and reported within other comprehensive income.The remaining increase of$25 will be charged to the Statement of Profit or Loss as before.
The overall double entry is:
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