Interperiod Tax Allocation Causes

Interperiod tax allocation causes

A) the income tax expense reported on the income statement to equal the amount of income taxes payable for the current year plus or minus the change in the deferred tax asset or liability balances for the year.
B) the income tax expense reported on the income statement to bear a normal relation to the tax liability.
C) the income tax liability reported on the SFP to bear a normal relation to the income before tax reported on the income statement.
D) the income tax expense reported on the income statement to be presented with the specific revenues causing the tax.