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Basic Question 0 of 9
The IFRS framework requires deferred tax assets and liabilities to be classified as ______.
B. noncurrent
C. current or noncurrent, based on the classification of the related non-tax asset or liability for financial reporting
A. current
B. noncurrent
C. current or noncurrent, based on the classification of the related non-tax asset or liability for financial reporting
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I passed! I did not get a chance to tell you before the exam - but your site was excellent. I will definitely take it next year for Level II.
Tamara Schultz
Learning Outcome Statements
identify the key provisions of and differences between income tax accounting under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP).
CFA® 2024 Level I Curriculum, Volume 3, Module 24.