Micro Limited has shown a prepaid rent balance of $8,000 under current assets in their balance sheet. The tax rate is 30%. The deferred tax item to be recognised by Micro Limited is:     Select one: a. Deferred tax asset of $2,400. b. Deferred tax liability of $2,400. c. Deferred tax liability of $8,000. d. Deferred tax asset of $8,000.

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Micro Limited has shown a prepaid rent balance of $8,000 under current assets in their balance sheet. The tax rate is 30%. The deferred tax item to be recognised by Micro Limited is:
 
 
Select one:
a. Deferred tax asset of $2,400.
b. Deferred tax liability of $2,400.
c. Deferred tax liability of $8,000.
d. Deferred tax asset of $8,000.
Expert Solution
Step 1

Deffered Tax :— Deferred tax is a notional asset or liability to reflect corporate income taxation on a basis that is the same or more similar to recognition of profits than the taxation treatment. 

Deferred Tax has Two Type one is Deffered Tax Assets and Second is Deffered Tax Liabilities.

 

 

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