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Which of the Following Statements Is Correct Regarding Permanent Differences

Question 53

Multiple Choice

Which of the following statements is correct regarding permanent differences under IFRS?


A) Permanent differences result from items that enter into pretax financial income but never into taxable income.
B) Permanent differences result from items that enter into taxable income but never into pretax financial income.
C) Permanent differences affect only the period in which they occur.
D) All of these answer choices are correct.

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