Ford Motor Company (Ford) is considering the return allowance, he recorded a deferred tax asset. Due to significant losses from 2006 to 2008, Ford has a $ 10.3 billion tax loss carryforwards in addition to other deferred tax assets, however, due to the uncertainty, Ford is not written down the value of deferred tax assets on the balance sheet. In light of the ease of doing business compared to 2009 and 2010, Ford must now decide whether it is "likely" to realize the value of its deferred tax assets and reverse the $ 15.7 million valuation allowance is recorded. If the reverse, Ford also have to decide how to present the change in estimate in the financial statements. "Hide
by Darren Henderson, Christina Liu Source: Richard Ivey School of Business Foundation 16 pages. Publication Date: February 15, 2012. Prod. #: W11700-PDF-ENG