问题详情

Whichofthefollowingstatementsmostaccuratelydescribesavaluationallowancefordeferredtaxes？Avaluationallowanceisrequiredunder:
A.IFRSonrevaluationofcapitalassets.
B.U.S.GAAPifthereisdoubtaboutwhetheradeferredtaxassetwillberecovered.
C.bothIFRSandU.S.GAAPontaxdifferencesarisingfromthetranslationofforeignoperations.