Читать книгу Annual Accounting and Auditing Workshop - Kurt Oestriecher - Страница 42

Any entity that has both of the following presented in the financial statements:

1 Deferred tax assets or liabilities (typically a “C” corporation).

2 Elements of Other Comprehensive Income presented in the Statement of Comprehensive Income that had a book or tax timing difference that had been recognized in a related deferred tax asset or liability.