问题详情

Whichofthefollowingdefinitionsusedinaccountingforincometaxesisleastaccurate？
A.Incometaxexpenseisbasedoncurrentperiodpretaxincomeadjustedforanychangesindeferredtaxassetsandliabilities.
B.Avaluationallowanceisareserveagainstdeferredtaxassetsbasedonthelikelihoodthatthoseassetswillnotberealized.
C.Adeferredtaxliabilityiscreatedwhentaxexpenseislessthantaxespayableandthedifferenceisexpectedtoreverseinfutureyears.