What is the rollover defense of the liability, Accounting Basics

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What is the rollover defense of the liability

Question: 1. What is the rollover defense of the liability interpretation of deferred taxes, and how has it been attacked?

2. What is the justification for discounting deferred tax liabilities under either comprehensive or partial allocation.

3. What is the interpretation of income tax expenses under partial allocation?

4. What is permanent deferral.

5. How did SFA.SNo. 96 differ from APE Opinion No. 11?

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Accounting Basics: What is the rollover defense of the liability

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Accounting Basics: What is the rollover defense of the liability

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