are reported as current or noncurrent based on the expected date of ti of the temporary difference. estion 31 (2.5 points) nder the liability approach, the full change in the amount of future liabilit ecognized as an increase or decrease in income tax expense in the year th rate change is debated. law is proposed. law becomes effective. law is enacted. are reported as current or noncurrent based on the expected date of ti of the temporary difference. estion 31 (2.5 points) nder the liability approach, the full change in the amount of future liabilit ecognized as an increase or decrease in income tax expense in the year th rate change is debated. law is proposed. law becomes effective. law is enacted