问题如下:
Which of the following statement is correct regarding the accounting treatment of income taxes?
选项:
A. Under U.S. GAAP, deferred taxes are recognized in equity due to upward revaluation of fixed assets.
B. Under IFRS, deferred taxes are recognized as assets due to upward revaluation of fixed assets.
C. Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets.
解释:
C is correct.
Under IFRS, deferred taxes are recognized in equity due to upward revaluation of fixed assets. U.S. GAAP prohibits upward revaluation of fixed assets.
请问这个知识点在哪里?