A-A+
Whentheexpectedtaxratechanges deferredtax:A.expenseiscalculatedusingc
问题详情
Whentheexpectedtaxratechanges,deferredtax:A.expenseiscalculatedusingcurrenttaxrateswithnoadjustments.
B.liabilityandassetaccountsareadjustedtoreflectthenewexpectedtaxrate.
C.liabilityandassetaccountsaremaintainedathistoricaltaxratesuntiltheyreverse.