We were waiting for the resolution of the ICAC on income tax (Resolution of 9 February 2016, the Institute of Accounting and Auditing, laying down the rules for registration, evaluation and preparation of the annual accounts for the accounting develop tax Benefits), which replaces the previous one dating from 1997 (Resolution of 9 October 1997 the Institute of Accounting and Auditing, on some aspects of the Standard Valuation sixteenth general accounting plan) was obviously very antiquated.
One of the main problems accounting Tax Benefits is the recognition of deferred tax assets or "Deferred Tax Asset" (DTA) and hoped that the new resolution take us out of doubt.
However, in my opinion, the content of the resolution on this issue, has not solved the problem, perhaps because it has a single solution, but many solutions and depends on many circumstances, which can not include all in one standard and can not be parameterised. Anyway the new resolution leaves us many doubts, we will thresh below.
One of the main problems accounting Tax Benefits is the recognition of deferred tax assets or "Deferred Tax Asset" (DTA) and hoped that the new resolution take us out of doubt.
However, in my opinion, the content of the resolution on this issue, has not solved the problem, perhaps because it has a single solution, but many solutions and depends on many circumstances, which can not include all in one standard and can not be parameterised. Anyway the new resolution leaves us many doubts, we will thresh below.