2014 F Q15
Hi,
i see in the examiner's report, net DTA = DTA-DTL. Can you explain where do it come from? In case of DTL >DTA then the net DTA will below 0. Does it make any sense?
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Hi,
i see in the examiner's report, net DTA = DTA-DTL. Can you explain where do it come from? In case of DTL >DTA then the net DTA will below 0. Does it make any sense?
Comments
DTA is explained on page 324 of Odomirok. The netting against DTL is explained in item 3 on page 325.
It doesn't say anything to this effect, but presumably, a negative net DTA is possible.