USGAAP and IFRS Require Complex Procedures in Accounting for Income

U.S.GAAP and IFRS require complex procedures in accounting for income taxes.Complexities in the accounting for income taxes include(s)

A) income tax rates change over time, so the deferred tax liability need not represent the amount of taxes that the firm must pay later.
B) some temporary differences create deferred tax assets.
C) some temporary differences create deferred tax liabilities.
D) firms recognize deferred tax assets only to the extent that they expect to generate sufficient taxable income to realize the assets in the form of tax savings in the future.
E) all of the above