The Measurement of Deferred Tax Liabilities and Assets Under International

Multiple Choice

The measurement of deferred tax liabilities and assets under international accounting standards requires the use of

A) current-year tax rates;use of future-years' tax rates even though enacted is prohibited.
B) currently-enacted tax rates for future years..
C) currently-enacted tax rates for future years and future tax rates that have been announced by the government but have not yet been formally enacted into law
D) tax rates in effect when the temporary difference originated.