Which of the following approaches to interperiod tax allocation best represents an example of the matching principle?

Question

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The asset/liability method of interperiod tax allocation best represents an example of the matching principle. This method recognizes deferred tax liabilities or assets based on temporary differences between book and tax values of assets and liabilities. This ensures that the tax expense or benefit is allocated to the period in which the related revenue or expense is recognized, consistent with the matching principle.

Which of the Following Approaches to Interperiod Tax Allocation Best