Deferred tax liabilities should be treated as equity when: A. they are not expected to reverse. B.

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Deferred tax liabilities should be treated as equity when:

A. they are not expected to reverse.

B. the timing of tax payments is uncertain.

C. the amount of tax payments is uncertain.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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