While reviewing a company, an analyst identifies a permanent difference between taxable income and pretax income. Which of the following statements most accurately identifies the appropriate financial statement adjustment? —— 财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

财会经济>CFA特许金融分析师 > CFA考试（Level Ⅰ） > Study Session 9　Financial Reporting and Analysis Inventories, Long-lived Assets, Icome Taxes, and Non-current Liabilities

单选题 编号：2689001

1. While reviewing a company, an analyst identifies a permanent difference between taxable income and pretax income. Which of the following statements most accurately identifies the appropriate financial statement adjustment?

A.The amount of the tax implications of the difference should be added to the deferred tax liabilities.
B.The present value of the amount of the tax implications of the difference should be added to the deferred tax liabilities.
C.The effective tax rate for calculating tax expense should be adjusted.

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