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Basic Question 0 of 2
Deferred income taxes payable are shown on the balance sheet at discounted present value. True or False?
User Contributed Comments 2
| User | Comment |
|---|---|
| sarath | For the deferred tax payables the time value of money is ignored and they are shown on the balance sheet as HISTORICAL amounts. |
| johntan1979 | Deferred taxes payable = DTL (deferred taxes liabilities) Deferred taxes receivable = DTA |
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Tamara Schultz
Learning Outcome Statements
explain how behavioral factors affect analyst forecasts and recommend remedial actions for analyst biases
CFA® 2026 Level I Curriculum, Volume 3, Module 12.