DTL/DTA considered while computing NAV


This query is : Resolved 

04 February 2009 Hi
While computing NAV of a listed company, should be take into account Deffered Tax Liability/ Asset or not?

Opinions
Take it: As it is an ascertained liability
Do not take it: As it pertains to future year.

Please opine.

Thanks
Regards
Ashish Ashra

04 February 2009 You should consider the same. The reason being you are computing the nav based on a certian date. Eventhough it may go upward or downward as on the date of balance sheet deferred tax is determined and quanitified there.


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