The Attitude of the Financial Accounting Standards Board Toward Deferred

The attitude of the Financial Accounting Standards Board toward deferred tax liabilities is that they are

A) an amount that results in a future obligation and meets the definition of a liability.
B) a bookkeeping item that is used merely to maintain equality of the accounting equation.
C) not true liabilities because the balance increases every year.
D) not payable in the immediate future so it not necessary to record them.